The answer is B but I don't know how we get it. Please I need help. Thank you,

Bayview Manufacturing has $16,000 of under-applied overhead in Manufacturing Overhead at December 31 and the following account balances at year end: 8. Work in Process Inventory $ 10,000 Finished Goods Inventory |20,000 Cost of Goods Sold Total costs 70,000 | $100,000 The portion of under-applied overhead that should be applied to Cost of Goods Sold is: a) b) $11,200. c) $1,120 d) e)None of the above $16,000. (S11,200)