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Given the fоllоwing infоrmаtion, identify which option would be а pаrt of the entry to record application of overhead for the year: Trek Bicycle Co. uses a job order cost system to collect the costs of its bicycle manufacturing business. Overhead is applied to each job based on the number of Direct Labor Hours. Estimated overhead for the year: $540,000 Actual overhead for the year: $200,000Estimated Direct Labor cost: $20,000 Estimated Direct Labor hours: 10,000 Actual Direct Labor hours: 8,000 Actual Direct Labor Cost: $15,000