A manufacturing company apples factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead coats would be 1327,000 and direct labor hours would be 44,100. Actual manufacturing overhead costs incurred were 5308,100, and actual direct labor hours were 51.400. The journal entry to apply the factory overhead costs for the year would include a Oa. dobit to Factory Overhead for $30,100 Ob. credit to Factory Overhead for 5405,546 Oc. credit to Factory Overhead for $347,800 Od. dobit to Factory Overhead for 5405,546