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 $493,500 and direct labor hours would be 32,900. Actual manufacturing overhead costs incurred were $342,400, and actual direct labor hours were 21,400. The entry to apply the factory overhead costs for the year would include a

a.debit to Factory Overhead for $321,000

b.debit to Factory Overhead for $342,400

c.credit to Factory Overhead for $493,500

d.credit to Factory Overhead for $321,000