During April, Cavy Company incurred factory overhead as follows:

Indirect materials	$11,600
Factory supervision labor	4,300
Utilities	520
Depreciation (factory)	600
Small tools	340
Equipment rental	710

Required:

Record the entry for factory overhead incurred during April. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. For grading purposes, use April 30 for entry that would have been made during April.