In Cleo Company, the predetermined overhead rate is 80% of direct labor cost. During the month, \($210,000\) of factory labor costs are in- curred, oi which \($180,000\) is direct labor and\($30,000\) is indirect labor. Actual overhead in- curred was \($200,000.\) The amount of overhead debited to Work in Process Inventory should be:

(a) \($120,000\).

(b) \($144,000\).

(c) \($168,000\).

(d) \($160,000\).