During April, Cavy Company incurred factory overhead as follows:

Indirect materials	$11,100
Factory supervision labor	4,500
Utilities	520
Depreciation (factory)	690
Small tools	360
Equipment rental	720

Required:

Record the entry for factory overhead incurred during April. Refer to the Chart of Accounts for exact wording of account titles. For grading purposes, use April 30 for entry that would have been made during April.