Annita Di is reviewing the cost structure of different products. The following information relate a product. Work in Process Inventory, beginning of the year$ 9,000 Manufacturing overhead applied during the year$20,000 Work in Process Inventory, end of the year$14,000 Under-applied Manufacturing overhead$ 2,000 What was the actual manufacturing overhead incurred during the year? a. $24,000. b. $22,000. c. $20,000. d. $18,000. e. Cannot be calculated with the information given