Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $400,000, and direct labor costs to be $2,000,000. Actual overhead costs for the year totaled $380,000, and actual direct labor costs totaled $1,800,000. At year-end, the balance in the Factory Overhead account is a: O $20,000 Debit balance. O $20,000 Credit balance. O $380,000 Debit balance. O $400,000 Credit balance. $360,000 Debit balance.