Cavy Company estimates that total factory overhead costs for the following year will be $1,261,700. The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be 40,700 hours. The machine hours for the month or April for all of the jobs were 5,400 . Journalize the entry for the factory overhead applied in April. If an amount box does not repuire an entry, leave it blank