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 $225,600 and direct labor hours would be 28,200. Actual manufacturing overhead costs incurred were $183,000, and actual direct labor hours were 18,300.

The entry to apply the factory overhead costs for the year would include a

a.credit to Factory Overhead for $146,400

b.credit to Factory Overhead for $225,600

c.debit to Factory Overhead for $146,400

d.debit to Factory Overhead for $183,000