1. 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 $331,500 and direct labor hours would be 40,700. Actual manufacturing overhead costs incurred were $310,400, and actual direct labor hours were 55,000. The entry to apply the factory overhead costs for the year would include a

   a.credit to Factory Overhead for $447,700

   b.debit to Factory Overhead for $310,400

   c.debit to Factory Overhead for $447,700

   d.credit to Factory Overhead for $331,500