$(5\mathrm{.}0$ Lowden Company has an overhead application rate of $160\%$ and allocates overhead based on direct material cost. During the current period, direct labor cost is $$50,000$ and direct materials used cost $$80,000.$ Determine the amount of overhead Lowden Company should record in the current period.

A $$80,000.$

B $$208,000.$

C $$50,000.$

D $$128,000.$

E $$31,250.$