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 Oa, debit Factory Of $977.200 Ob credo Fatwy w for 2.000 Oc de Factory Osad for 360,000 Od writto Factory Obedo360.000