V$/$takeAssignment$/$takeAssignmentMain$.$do$?$invoker$=$&takeAssignmentSessionLocator$=$assign..

Selected accounts with some amounts omitted are as follows:

Work in Process

$\backslash$table$[[$Oct$.1,$Balance,$20,000,$act. $31,$Goods finished,$],[31,$Direct materials,$96,700,,,],[31,$Direct labor,$201,000,,,],[31,$Factory overhead,$x,,,]]$

Finished Goods

$\backslash$table$[[$Oct$.1,$Balance,$52,000],[31,$Goods finished,$360,000]]$

If the balance of Work in Process on October $31$ is $$21,000,$ what was the amount of factory overhead applied in October?

a$.$ $$42,300$

b$.$ $$21,300$

c$.$ $$11,300$

d$.$ $$63,300$