Answer:
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