A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that total factory overhead costs would be $254,100 and direct labor hours would be 23,100. Actual manufacturing overhead costs incurred were $195,000, and actual direct labor hours were 15,000. The journal entry to apply the factory overhead costs for the year would include a Oa, detit to Factory Overhead for $195,000 Obed to Factory Overhead for 3254,100 Oc de to Factory Overhead for $165.000 Od. credit to Factory Overhead for $165.000