Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 23,000 Oct. 31 Goods finished X 31 Direct materials 94,300 31 Direct labor 194,900 31 Factory overhead X Finished Goods Oct. 1 Balance 14,700 31 Goods finished 329,500 If the balance of Work in Process on October 31 is $203,500, what was the amount of factory overhead applied in October? a.$94,300 b.$220,800 c.$421,400 d.$194,900