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Cavy Company estimates that total factory overhead costs for the following year will be $$1,780,000.$ The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be $44,500$ hours. The machine hours for the month of April for all of the jobs were $4,500.$

Journalize the entry for the factory overhead applied in April. If an amount box does not require an entry, leave it blank.