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

Overhead applied to production totaled:
A. $352,000.
B. $384,000.C. $550,000.D. $600,000.E. some other amount.