Selected accounts with some debits and credits omitted are presented as follows: Work in Process Oct. 1 Balance 20,000 Oct. 31 Goods finished X 31 Direct materials 96,700 31 Direct labor 201,000 31 Factory overhead X Finished Goods Oct. 1 Balance 52,000 31 Goods finished 360,000 If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October? a. 63,300 b. 21,300, c. 42,300, d. 11,300 please show steps.