In Scott Company, the predetermined overhead rate is 80% of direct labor costs. During the month, Scott incurs $210,000 of factory labor costs, of which$180,000 is direct labor and $30,000 is indirect labor. Actual overhead incurred was$20,000. The amount of overhead assigned to jobs should be:
a. $120,000
b.$144,000
c. $168,000
d.$160,000
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