Selected accounts with some debits and credits omitted are presented as follows:

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

Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Balance Oct. 1 31 Goods finished Work in Process 20,000 Oct. 31 Goods finished 96,700 201,000 Finished Goods 52,000 360,000