The overhead application rate is based on total estimated overhead costs of $200,000 and direct labor hours of 100,000. For job 952, direct labor hours were 800 for the month of December. What is the appropriate journal entry for job 952 for the month of December?

Factory Overhead should be debited for $1,600.

Over-applied Factory Overhead should be credited for $1,600.

Job Overhead Expense should be debited for $1,600.

Job Overhead Expense should be credited for $1,600.

none of these