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. Actual overhead incurred was $200,000. The amount of overhead added to the Work in Process Inventory should be:

a. $200,000. 

c. $168,000.

b. $144,000. 

d. $160,000.