On March 31, 2019, Dorchester Corporation recorded the following factory overhead costs incurred:

Factory Manager Salary$6,500

Factory Utilities3,800

Machinery Deprecation10,000

Machinery Repairs2,800

Factory Rent3,000

The overhead application rate is based on direct labor hours.The preset formula for overhead application estimated that $22,000 would be incurred, and 2,000 direct labor hours would be worked. During March, 650 hours were actually worked on Job Order 3-1 and 1,200 hours were actually worked on Job Order 3-2. Use this information to prepare the March 31 General Journal entries, without explanations, for the: (round any final dollar answers to the nearest whole dollar):

1. to record the factory overhead costs

2. the allocation of factory overhead to Job Order 3-1

3. the allocation of factory overhead to Job Order 3-2

4. the adjusting entry to dispose of any over or under application of factory overhead