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.I need to know how the value of X's are found. please show all steps