Cal, Incshowed the Following Amounts in Its Manufacturing Overhead Account at at the End

Multiple Choice

Cal, Inc.showed the following amounts in its manufacturing overhead account at the end of 2020: $$\begin{array}{l}\begin{array} { l | l } \text { Manufacturing}& \text {Overhead }\\\hline 20,000 & \\16,000 & 55,000 \\22,000 & \end{array}\end{array}$$ Based on this information, which statement is true?

A) No manufacturing overhead has been applied.
B) Manufacturing overhead expense will be reported in the operating section of the Income Statement in the amount of $3,000.
C) Manufacturing overhead has been over applied.
D) Manufacturing overhead has been under applied.