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

Factory Manager Salary $6,000

Factory Utilities 2,500

Machinery Deprecation 10,000

Machinery Repairs 2,000

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 prepare the March 31 General Journal entry to record the factory overhead costs. (round any final dollar answers to the nearest whole dollar):

To record the following

Factory overhead costs

allocation of factory overhead to job order A-2

allocation of factory overhead to job order A-3

Adjusting entry to dispose of any over or under application of factory overhead