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 $328,900 and direct labor hours would be 29,900. Actual manufacturing overhead costs incurred were $232,800, and actual direct labor hours were 19,400. The entry to apply the factory overhead costs for the year would include

a.credit to Factory Overhead for $213,400

b.debit to Factory Overhead for $232,800

c.debit to Factory Overhead for $213,400

d.credit to Factory Overhead for $328,900