Huxtable Manufacturing Corporation Charges Manufacturing Overhead to Its Products by Using

Huxtable Manufacturing Corporation charges manufacturing overhead to its products by using a predetermined overhead rate, computed on the basis of machine hours. The following data pertain to the current year: Budgeted manufacturing overhead: $480,000
Actual manufacturing overhead: $440,000
Budgeted machine hours: 20,000
Actual machine hours: 16,000
Overhead applied to production totalled.

A) $352,000.
B) $384,000.
C) $550,000.
D) $600,000.
E) $880,000.