Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $408,000, and direct labor costs to be $2,040,000. Actual overhead costs for the year totaled $386,000, and actual direct labor costs totaled $1,820,000. At year-end, the balance in the Factory Overhead account is a Multiple Choice O $386.000 Debit balance O $384.000 Debit balance O 22000 Dette 0 408.000 Credit bance 22.000