The Crawford Company Forecasts That Total Overhead for the Current

The Crawford Company forecasts that total overhead for the current year will be $12,000,000 and that total machine hours will be 200,000 hours.Year to date,the actual overhead is $4,000,000 and the actual machine hours are 100,000 hours.If the Crawford Company uses a predetermined overhead rate based on machine hours for applying overhead,as of this point in time (year to date) the overhead is over/under applied by

A) $2,000,000 over.
B) $2,000,000 under.
C) $4,000,000 over.
D) $4,000,000 under.