Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $320,000, and direct labor costs to be $160,000. Actual overhead costs for the year totaled $349,000, and actual direct labor costs totaled $181,000. At year-end, 12 the balance in the Factory Overhead account is a: ons64 Multiple Choice $349.000 Debit balance. $181.000 Debit balance $13.000 Credt balance. $362.000 Credit balance. $13.000 Debit belence