Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $420,000, and direct labor costs to be $210,000. Actual overhead costs for the year totaled $444,000, and actual direct labor costs totaled $236,000. At year-end, the balance in the Factory Overhead account is a: Multiple Choice $28,000 Debit balance. $444,000 Debit balance. $472,000 Credit balance. $28,000 Credit balance