For Jacobs Company, the Predetermined Overhead Rate Is 70% of Direct

For Jacobs Company, the predetermined overhead rate is 70% of direct labor cost. During the month, $300,000 of factory labor costs are incurred of which $80,000 is indirect labor. Actual overhead incurred was $160,000. The amount of overhead debited to Work in Process Inventory should be:

A) $154,000
B) $160,000
C) $210,000
D) $220,000