Can I have help with the entry to correct for the overallocated or under allocated Factory Overhead?

Step 1:

Journal Entries: Transaction Account Title and Explanation Debit Credit A. Raw Materials Inventory $3,100.00 Accounts Payable $3,100.00 (To record purchase of raw materials on account) B. Selling and Administrative Expenses $1,200.00 Cash $1,200.00 (To record selling and administrative expenses paid) C. Work in Process $3,900.00 Raw Materials Inventory $3,900.00 To raw materials used in production) D. Factory Overhead $300.00 Raw Materials Inventory $300.00 (To record use of indirect materials)E. Work in Process ($4,000*90%) $3,600.00 Factory Overhead ($4,000*10%) $400.00 Accounts Payable $4,000.00 (To record direct and indirect wages incurred) F. Factory Overhead 1,300 Accounts Payable $1,300.00 (To record factory overhead incurred) G. Work in Process ($3,600*60%) $2,160.00 Factory Overhead $2,160.00 (To record factory overhead assigned to work in process at 60% of direct labor cost) H. Finished Goods Inventory $10,000.00 Work in Process $10,000.00 (To record cost of products completed) Accounts Receivable $17,500.00 Sales $17,500.00 Cost of Goods Sold $9,500.00 Finished Goods Inventory $9,500.00 (To record cost of goods sold)