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