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 $$343,800$ and direct labor hours would be $44,100.$ Actual manufacturing overhead costs incurred were $$320,700,$ and actual direct labor hours were $50,200.$ The journal entry to apply the factory overhead costs for the year would include a

a$.$ debit to Factory Overhead for $$320,700$

b$.$ credit to Factory Overhead for $$343,800$

c$.$ debit to Factory Overhead for $$391,560$

d$.$ credit to Factory Overhead for $$391,560$