Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $$580,000,$ and direct labor costs to be $$290,000.$ Actual overhead costs for the year totaled $$596,000,$ and actual direct labor costs totaled $$324,000.$ At year$-$end, the balance in the Factory Overhead account is a:

Multiple Choice

$$596,000$ Debit balance.

$$324,000$ Debit balance.

$$52,000$ Credit balance.

$$648,000$ Credit balance.

$$52,000$ Debit balance.