The following data apply to Stratford Ltd. Work in Process Inventory, beginning of the year $ 9,000 Manufacturing overhead applied during the year $20,000 Work in Process Inventory, end of the year $14,000 Under-applied Manufacturing overhead $ 2,000 What was the actual manufacturing overhead incurred during the year? A. $24,000 B*. $22,000 C. $20,000 D. $18,000 E. $16,000 20,000 +2,000 = 22,000