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