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 $358,600 and direct labor hours would be 46,600. Actual manufacturing overhead costs incurred were $301,300, and actual direct labor hours were 54,200. The journal entry to apply the factory overhead costs for the year would include a

a.debit to Factory Overhead for $301,300

b.debit to Factory Overhead for $417,340

c.credit to Factory Overhead for $358,600

d.credit to Factory Overhead for $417,340