Cavy Company accumulated 570 hours of direct labor on Job 456 and 730 hours on Job 888. The direct labor was incurred at a rate of $18 per direct labor hour for Job 456 and $26 per direct labor for Job 888. Journalize the entry for the flow of labor costs into production. If an amount box does not require an entry, leave it blank. Work in Process Wages Payable 38 During April, Cavy Company incurred factory overhead as follows: Indirect materials Factory supervision labor Utilities Depreciation (factory) Equipment rental $11,300 3,300 490 660 730 Journalize the factory overhead incurred during April. If an amount box does not require an entry, leave it blank. Winston Company estimates that total factory overhead for the following year will be $907,500. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 27,500 hours. The total actual machine hours for the year were 54,900 hours. The actual factory overhead for the year was $1,801,000. a. Determine the total factory overhead applied. When required, round your answer to the nearest dollar. b. Compute the over- or underapplied factory overhead for the year. Enter the amount as a positive number. c. Journalize the entry to close Factory Overhead to Cost of Goods Sold. If an amount box does not require an entry, leave it blank. Cash Cost of Goods Sold Factory Overhead Materials Work in Process