Manufacturing overhead applied on the basis of direct labor-hours was $120,000, while actual manufacturing overhead incurred was $124,000 for the month of April. Which of the following is always true given the statement above?

A)Overhead was overapplied by $4,000.

B)Overhead was underapplied by $4,000.

C)Actual direct labor-hours exceeded budgeted direct labor-hours.

D)Actual direct labor-hours were less than budgeted direct labor-hours.