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Selected accounts with some amounts omitted are as follows Work in Process Oct....

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Accounting

Selected accounts with some amounts omitted are as follows
Work in Process
Oct. 1 Balance 20,000 Oct. 31 Goods finished X
31 Direct materials 96,700
31 Direct labor 201,000
31 Factory overhead X
Finished Goods
Oct. 1 Balance 52,000
31 Goods finished 360,000
If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October?
a.$21,300
b.$42,300
c.$63,300
d.$11,300

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