**Answer:**

The correct answer is **$33,000 (Debit).**

**Explanation:**

According to the scenario, the given data are as follows:

Estimated total overhead costs = $452,000

Estimated direct labor cost = $2,260,000

Actual overhead cost = $419,000

Actual direct labor cost = $1,930,000

So, we can calculate factory overhead by the following formula:

First we calculate Estimated overhead rate:

**Estimated OH rate = Estimated total overhead costs / Estimated direct labor cost**

= $452,000 / $2,260,000 = 0.20

= **20%**

Now we calculate actual application

**Actual = Actual direct labor cost × Rate of application**

= $1,930,000 × 20% = **$386,000**

So, the balance in OH account can be calculated as:

**Balance = Actual overhead cost - Actual cost that should be applied**

= $419,000 - $386,000

=** $33,000**

Hence, the correct answer is** $33,000 (Debit).**