13. In Bear Company, the predetermined overhead rate is 80% of the direct labour cost. During the month, Crawford incurs $210,000 of factory labour costs, of which $180,000 is direct labour and $30,000 is indirect labour. Actual overhead incurred was $200,000. The amount of overhead debited to Work in Process Inventory should be a. $144,000. b. $200,000. c. $168,000. d. $160,000.