Selected accounts with some debits and credits omitted are presented below: Work in process Debit Balance 20,000 Direct materials 96,700 Direct labor 201,000 Factory overhead 10/1 Balance Credit Finished Goods Debit Credit 52,000 10/31 Goods finished 360,000 ? If the balance of the work in process at October 31 is P21, 000, what was the amount of factory overhead applied