A Company uses a job order cost system and applies overhead based on estimated rates. The overhead application rate is based on total estimated overhead costs of $200,000 and direct labor hours of 50,000. For job 836, direct labor hours were 800.

A) Factory Overhead should be debited for $3,200.

B) Factory Overhead should be credited for $3,200.

C) Overhead Expense should be debited for $3,200.

D) Overhead Expense should be credited for $3,200.