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 $628,200 and direct labor hours would be 34,900. Actual manufacturing overhead costs incurred were $454,000, and actual direct labor hours were 22,700. The entry to apply the factory overhead costs for the year would include a

a.credit to Factory Overhead for $408,600

b.debit to Factory Overhead for $454,000

c.debit to Factory Overhead for $408,600

d.credit to Factory Overhead for $628,200