A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it'estimated that factory overhead costs would be $325,300 and direct labor hours would be 46,400. Actual manufacturing overhead costs incurred were $323,000, and actual direct labor hours were 52,300. The entry to apply the factory overhead costs for the year would include 3 Om debit to Factory Overhead for $360,623 Ob. credit sa Factory Overhead for $33.300 c. debit to Votory Overhead for 333,000 Od credit to Pactory Overhead for 5366,621