Could I get help with this question please

The following cost data pertains to GHI Inc. for December 31\

The following cost data pertains to GHI Inc. for December 31st, 2019: Beginning WorkinProcess: $20,000 Ending : $10,000 Direct Materials Used: $40,000 $60,000 $76,000 ($36,000 Direct Costs Incurred in Production: Actual Indirect costs incurred in Production: Beginning Finished Goods Inventories : Ending Finished Goods Inventories: of which is fixed ) $80,000 $40,000 Budgeted Fixed Factory Overhead was $40,000 based on an expected activity level of 10,000 hours. During the period, GHI employees worked a total of 8,000 direct labour hours. GHI uses a job-order costing system and applies overhead costs using direct labour hours. What was GHI's applied overhead for the year? Multiple Choice $36,000 $20,000 $22,500 $32,000