On March 31, 2017, Alpha Corporation recorded the following factory overhead costs incurred:

Factory Manager Salary$7,000

Factory Utilities2,000

Machinery Deprecation11,000

Machinery Repairs2,500

Factory Insurance (prepaid)1,000

The overhead application rate is based on direct labor hours.The preset formula for overhead application estimated that $21,000 would be incurred, and 10,000 direct labor hours would be worked. During March, 7,100 hours were actually worked on Job Order A-2 and 3,000 hours were actually worked on Job Order A-3. Use this information to do the March 31 General Journal entry to record the factory overhead costs.