On March 31, 2019, Dorchester Corporation recorded the following factory overhead costs incurred:

Factory Manager Salary	$5,500
Factory Utilities	2,800
Machinery Deprecation	9,000
Machinery Repairs	1,800
Factory Rent	2,000

The overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $22,000 would be incurred, and 2,000 direct labor hours would be worked. During March, 650 hours were actually worked on Job Order 3-1 and 1,200 hours were actually worked on Job Order 3-2.

Use this information to prepare the March 31 General Journal entries, without explanations, for the:

1. to record the factory overhead costs.

2. the allocation of factory overhead to Job Order 3-1.

3. the allocation of factory overhead to Job Order 3-2.

4. the adjusting entry to dispose of any over or under application of factory overhead.

Answer rating: 100% (QA)

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