4. Kingsway Company had the following information available for the past quarter:

Budgeted factory overhead costs $75,000

Actual factory overhead costs $80,000

Budgeted direct labor hours 20,000

Actual direct labor hours 21,000

Assume the cost driver for factory overhead costs is direct labor hours and a job uses 2,000 direct labor hours. The job was budgeted to use 2,100 direct labor hours. What amount of factory overhead is applied to the job?

A) $7,140

B) $7,500

C) $7,875

D) $8,000