At year-end,the balance in the Factory Overhead account is a:

A) $330,000 Debit balance.
B) $170,000 Debit balance.
C) $10,000 Credit balance.
D) $340,000 Credit balance.
E) $10,000 Debit balance.

Direct Labor Costs

The total expenses incurred from the labor directly involved in the production of goods or services, distinct from indirect labor costs such as maintenance and supervision.

Factory Overhead

Any expenses related to production that do not include direct materials or direct labor costs.

Debit Balance

Occurs when the total of debits in an account exceeds the total of credits, usually indicating assets or expenses.