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If the balance of Work in Process at October 31 is $203,150, what was the amount of factory overhead applied in October?

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

Select the correct answer.

$152,940

$528,640

$16,740

$55,800

Work in Process Goods finished Balance $269,690 Oct.31 $189,290 Oct.01 Oct.31 Oct.31 Direct materials Direct labor Factory overhead $55,800 Oct.31 Factory Overhead Oct.01-31 Costs incurred $102,150 Oct.01 Oct.31 Balance $14,830 ie (30% of direct labor cost)