X Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 24,000 Oct. 31 Finished goods 31 Direct materials 92,900 Direct labor 168,300 31 Factory overhead x 31 Oct. 1 Balance Goods finished Finished Goods 15,200 314,200 31 If the balance of Work in Process on October 31 is $202,200, what was the amount of factory overhead applied in October? Oa. $168,300 Ob. $394,500 Oc. $92,900 Od. $231,200