In Blossom Company, the predetermined overhead rate is $80\%$ of direct labor cost. During the month, $$233000$ of factory labor costs are incurred, of which $$202000$ is direct labor and $$31000$ is indirect labor. Actual overhead incurred was $$223000,$ The amount of overhead debited to Work in Process Inventory should be

$$136800.$

$$161600.$

$$178400.$

$$186400.$