Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 23,000 Oct. 31 Goods finished X 31 Direct materials 94,300 31 Direct labor 194,900 31 Factory overhead X Finished Goods Oct. 1 Balance 14,700 31 Goods finished 329,500 If the balance of Work in Process on October 31 is $203,500, what was the amount of factory overhead applied in October? a.$94,300 b.$220,800 c.$421,400 d.$194,900

b.$220,800

Explanation:

Calculation to determine what was the amount of factory overhead applied in October

Finished goods during October $ 329,500

Add: Balance of work in progress on October 31 $203,500

Less: Balance of work in progress on October 1 (23,000)

Less: Direct Materials $(94,300)

Less: Direct Labor ($194,900)

Factory Overhead applied in October $$220,800

Therefore the amount of factory overhead applied in October is $220,800

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