In Crane Company, the predetermined overhead rate is 80% of direct labor cost. During the month, $350,000 of factory labor costs are incurred, of which $250,000 is direct labor and $100,000 is indirect labor. Actual overhead incurred was $300,000. What is the amount of overhead debited to Work in Process Inventory? $250,000 $280,000 $200,000 $300,000