For Jacobs Company, the predetermined overhead rate is 70% of direct labor cost. During the month, $450,000 of factory labor costs are incurred of which $120,000 is indirect labor. Actual overhead incurred was $240,000. The amount of overhead debited to Work in Process Inventory should be:
a) $210,000
b) $231,000
c) $330,000
d) $240,000