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 \\( \\$ 331,300 \\) and direct labor hours would be 47,100 . Actual manufacturing overhead costs incurred were \\( \\$ 303,300 \\), and actual direct labor hours were 50,400 . The journal entry to apply the factory overhead costs for the year would include a a. debit to Factory Overhead for \\( \\$ 303,300 \\) b. credit to Factory Overhead for \\( \\$ 354,312 \\) c. debit to Factory Overhead for \\( \\$ 354,312 \\) d. credit to Factory Overhead for \\( \\$ 331,300 \\)