Calculator 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 $344,200 and direct labor hours would be 41,800. Actual manufacturing overhead costs incurred were $304,600, and actual direct labor hours were 53,900. The entry to apply the factory overhead costs for the year would include a Ca. credit to Factory Overhead for $344,200 Cb. credit to Factory Overhead for $443,597 c. debit to Factory Overhead for $443,597 Cd. debit to Factory Overhead for $304,600