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Selected accounts with some amounts omitted are as follows: Oct. 1 31 Balance Direct materials Work in Process 22,500 Oct. 31 Goods finished 90,800 187,900 31 Direct labor 31 Factory overhead Oct. 1 Balance Goods finished Finished Goods 13,600 355,200 31 If the balance of Work in Process on October 31 is $212,700, what was the amount of factory overhead applied in October? Oa. $187,900 Ob. $90,800 Oc. $423,100 Od. $266,700