A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that tota factory overhead costs would be $$335,400$ and direct labor hours would be $42,900.$ Actual manufacturing overhead costs incurred were $$304,600,$ and actual direct labor hours were $50,200.$ The journal entry to apply the factory overhead costs for the year would include a a$.$ credit to Factory Overhead for $$392,564$ bcredit to Factory Overhead for $$335,400$ debit to Factory Overhead for $$304,600$ ddebit to Factory Overhead for $$392,564$