Cavy Company estimates that the factory overhead for the following year will be $1,723,800. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 44,200 hours. The machine hours for the month of April for all of the jobs were 5,400. Journalize the entry to record the factory overhead applied in April. 1f an amount box does not require an entry, leave it blank. Work in Process Factory Overhead