The Work-in-Process Inventory account of a manufacturing firm has two incomplete jobs at the end of an accounting period. The job cost sheets of the two jobs show charges of $200 and $650 for materials used, and charges of $300 and $500 for direct labor used. The predetermined overhead rate is 80% of direct labor costs. Total overhead applied to the incomplete jobs totals:

A. $680

B. $800

C. $640

D. $250

E. None of the above.