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 $345,200 and direct labor hours would be 41,800. Actual manufacturing overhead costs incurred were $312,100, and actual direct labor hours were 54,100. The journal entry to apply the factory overhead costs for the year would include a Oa debit to Factory Overhead for $446,866 Ob debit to Factory Overhead for $312,100 Occredit to Factory Overhead for 5345,200 Od credit to Factory Overhead for $446,866