Barenz Builders Had the Following Information Available for the Past

Multiple Choice

Barenz Builders had the following information available for the past twelve months:
$\begin{array}{ll}\text { Budgeted factory overhead costs }&\$80,000\\\text { Actual factory overhead costs }&\$82,000\\\text { Budgeted direct labor hours } & 40,000 \\\text { Actural direct labor hours } &39,500\end{array}$
Assume the cost driver for factory overhead costs is machine hours and a job uses 10,000 machine hours.The job was budgeted to use 11,000 machine hours.What amount of factory overhead is applied to the job?

A) $20,000
B) $20,250
C) $22,000
D) $22,278