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 $343,600 and direct labor hours would be 40,500. Actual manufacturing overhead costs incurred were $313,200, and actual direct labor hours were 53,300. The journal entry to apply the factory overhead costs for the year would include a

Group of answer choices

A. debit to Factory Overhead for $451,984

B. credit to Factory Overhead for $451,984

C. credit to Factory Overhead for $343,600

D. debit to Factory Overhead for $313,200