The allocation of Hammer Company's actual factory overhead for the past year is given as follows. Overhead budgets for the four producing departments (A, B, C, and D), including shares of service department costs, are also given for two levels of activity.

The company used a predetermined rate for each producing department, based on labor hours at the normal capacity level. Actual hours worked last year were 17,000 for Department A and 18,000 for Department B.
Required:
Prepare entries to record the applied factory overhead for Department A and for Department B. A single work in process account is used.

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Actual Factory Overhead Total Z's costs. Y's costs. X's cost000 000 00 40 4,600) Total 1,500 1,800 750 1,200 1,250 1,800 500 1,000 1,000 (6,000) 600 600 (6,000) $16.700 18,550 8250 $8.500 $52,000 Budgeted F Overhead 20,000 Hours Normal 6,000 Hours $17,800 20,200 $15,000 17,800 9,400 Department B Department C10,600 Department D Total 10 59,200 51,600