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 $279,200 and direct labor hours would be 34,900. Actual manufacturing overhead costs incurred were $227,000, and actual direct labor hours were 22,700. The journal entry to apply the factory overhead costs for the year would include a a. credit to Factory Overhead for $279,2001 b. debit to Factory Overhead for $227.000 c. credit to Factory Overhead for $181,600 Od. debit to Factory Overhead for $181,600 0000