1 Saved Help Save a Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $436,000, and direct labor costs to be $2,180,000. Actual overhead costs for the year totaled $407000, and actual direct labor costs totaled $1,890,000. At year-end, the balance in the Factory Overhead account is a Multiple Choice S407000 Debit balance 5378,000 Debit balance O O O O O $29.000 Debit balance $436.000 Credit balance $29,000 Credit balance