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 $360,000 and direct labor hours would be 30,000. Actual manufacturing overhead costs incurred were $377,200, and actual direct labor hours were 36,000. The entry to apply the factory overhead costs for the year would include a

a.credit to factory overhead for $432,000

b.credit to factory overhead for $360,000

c.debit to factory overhead for $377,200

d.debit to factory overhead for $360,000