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 $$360,000$ and direct labor hours would be $30,000.$ Actual factory overhead costs incurred were $$377,200,$ and actual direct labor hours were $36,000.$ The journal entry to apply the factory overhead costs for the year would include a

a$.$ debit to Factory Overhead for $$360,000$

b$.$ debit to Factory Overhead for $$377,200$

c$.$ credit to Factory Overhead for $$432,000$

d$.$ credit to Factory Overhead for $$360,000$