Amanufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $342.600 and direct labor hours would be 47,300 Actual manufacturing overhead costs incurred were $305,100, and actual director hours were 52,000. The joumatantry to apply the factory overhead costs for the year would include a wywrotiv credo Ferry On 30.00 Tayo 3305,100