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 $236,000 and direct labor hours would be 29,500. Actual manufacturing overhead costs incurred were $172,800; and actual direct labor hours were 19,200. The journal entry to apply the factory overhead costs for the year would include a O debit to Factory Overhead for $172,800 Ob. credit to Factory Overhead for $236,000 edebit to Factory Overhead for $153,600 Od credit to Factory Overhead for $153,600