Ducks Company Had the Following Information The Amount of Overhead Applied to a Company That Uses

Ducks Company had the following information: $$\begin{array} { l l } \text { Budgeted factory overhead } & \$ 75,000 \\\text { Actual factory overhead } & \$ 80,000 \\\text { Budgeted: Direct-1abor hours } & 20,000 \\\text { Actual: Direct-1abor hours } & 21,000\end{array}$$ The amount of overhead applied to a company that uses 2,000 direct- labor hours is:

A) $7,600
B) $7,140
C) $8,000
D) $7,500