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 $218,000 and direct labor hours would be 21,800. Actual manufacturing overhead costs incurred were $156,200, and actual direct labor hours were 14,200. The entry to apply the factory overhead costs for the year would include a a. debit to Factory Overhead for $156,200 b. debit to Factory Overhead for $142,000 c. credit to Factory Overhead for $142,000 d. credit to Factory Overhead for $218,000