Enter the following entries for the month of July.

A. Cash sales of inventory: $800. The cost of inventory sold was $350.

B. Selling and Administrative expenses incurred and paid: $1,200.

C. Raw Materials purchased on account: $2,560.

D. Materials requisitioned and used in production: $980.

E. Direct Labor wages incurred during July: $2,875. Direct Labor wages actually paid in July were $2,000.

F. Factory Overhead was allocated to Work in Process Inventory at a predetermined overhead allocation rate of 60% of Direct Labor costs incurred during July.

G. The cost of product completed and moved to the Finished Goods Inventory: $4,675.

H. Sales on account: $2,000. The cost of the units sold was $975.

I. Actual Factory Overhead costs for the month of July totaled $2,600. (All paid in cash.)

What would the journal entry for part F and part I look like?