Lowden Company has an overhead application rate of 155% and allocates overhead based on direct material cost. During the current period, direct labor cost is $60,000 and direct materials used cost $90,000. Determine the amount of overhead Lowden Company should record in the current period.

Multiple Choice

• $139,500.

• $60,000.

• $38,710.

• $58,065.

• $90,000.