Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $464,000, and direct labor costs to be $2,320,000. Actual overhead costs for the year totaled $428,000, and actual direct labor costs totaled $1.960,000. At year-end, the balance in the Factory Overhead account is a: Multiple Choice $420,000 Debit balance $36,000 Debit balance O $36,000 Credit balance O $464,000 Credit balance. O $392,000 Debit balance O