If estimated production overhead in the printing department is $120,000 and actual overhead is $116,000 and estimated machine hours in the printing department are 30,000 hours and actual machine hours are 32,000 hours, the under or over applied overhead is:

Select one:

a.$4,000 over-applied

b.None of these

c.$8,000 under-applied

d.$12,000 over-applied

e.$4,000 under-applied

why the answer is c?