No need to show work, I will upvote correct answer

A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $582,000 and direct labor hours would be 38,800. Actual manufacturing overhead costs incurred were $428,400, and actual direct labor hours were 25,200. The entry to apply the factory overhead costs for the year would include a a. debit to Factory Overhead for $428,400 b. credit to Factory Overhead for $378,000 C. credit to Factory Overhead for $582,000 d. debit to Factory Overhead for $378,000