company applies factory direct labor hours would be 32,300. Actual manufacturing overhead costs incurred were $273,000, and actual direct labor hours were 21,000. The entry to apply the factory credit to Factory Overhead for $252,000 Ob. debit to Factory Overhead for $252,000 Oc. credit to Factory Overhead for $387,600 Od. debit to Factory Overhead for $273,000 Previous