Lowden Company has a predetermined overhead rate of 160% and allocates overhead based on direct material cost.During the current period,direct labor cost is $50,000 and direct materials cost is $80,000.How much overhead cost should Lowden Company should apply in the current period? 
A) $31,250. 
B) $50,000. 
C) $80,000. 
D) $128,000. 
E) $208,000.