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 $356,200 and direct labor hours would be 43,900. Actual manufacturing overhead costs incurred were $300,400, and actual direct labor hours were 52,600. The journal entry to apply the factory overhead costs for the year would include a

a.credit to Factory Overhead for $356,200

b.debit to Factory Overhead for $426,586

c.credit to Factory Overhead for $426,586

d.debit to Factory Overhead for $300,400