In Sisnero Company, the predetermined overhead rate is 70% of direct labor cost. During the month, $210,000 of factory labor costs are incurred, of which $180,000 is direct labor and $30,000 is indirect labor. Actual overhead incurred was $200,000. What is the amount of overhead debited to Work in Process Inventory? (Hint: Make sure to check how predetermined overhead rate is calculated so the correct amount is assigned to production.) $126,000 $147,000 $180,000 O $140,000