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 $325,100 and direct labor hours would be 42,900. Actual manufacturing overhead costs incurred were $300,600, and actual direct labor hours were 53,300. The entry to apply the factory overhead costs for the year would include a Oa. debit to Factory Overhead for $300,600 Ob. credit to Factory Overhead for $404,014 Oc. credit to Factory Overhead for $325,100 Od. debit to Factory Overhead for $404,014