If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October? A. $63,300 b. $21,300 c. $42,300 d. $11,300 ANS: A DIF: Difficult OBJ: 19-02 NAT: AACSB Analytic | IMA-Cost Management 35. Selected accounts with some debits and credits omitted are presented as follows: Apr. 1 30 30 30 Balance Direct materials Direct labor Factory overhead Work in Process 7,000 Apr. Apr. What was the balance of Work in Process as of April 30?