Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 22,700 Oct. 31 Finished goods X 31 Direct materials 93,400 31 Direct labor 173,800 31 Factory overhead X Finished Goods Oct. 1 Balance 15,000 31 Goods finished 346,000 If the balance of Work in Process on October 31 is $193,800, what was the amount of factory overhead applied in October