Cal, Inc. showed the following amounts in its manufacturing overhead account at the end of 2007:

Manufacturing Overhead
20,000
16,000	75,000
22,000

Based on this information, which statement is true?

	A.	No manufacturing overhead has been applied.
	B.	Manufacturing overhead expense will be reported in the operating section of the income statement in the amount of $3,000.
	C.	Manufacturing overhead has been overapplied.
	D.	Manufacturing overhead has been underapplied.