Prostheses Industries operates two factories. The manufacturing operations of Factory $1$ are machine intensive, while the manufacturing operations of Factory $2$ are

labor intensive. The company applies factory overhead to jobs on the basis of machine hours in Factory $1$ and on the basis of direct labor hours in Factory $2.$ Estimated

factory overhead costs, direct labor hours, and machine hours are as follows:

Factory $1$ Factory $2$

Estimated factory overhead cost for fiscal

year beginning August $1$

Estimated direct labor hours for year

$11,200$

Estimated machine hours for year

$20,850$

Actual factory overhead costs for August

$$55,130,$$$66,900$

Actual direct labor hours for August

$1,010$

Actual machine hours for August

$1,630$

d$.$ Determine the balances of the factory overhead accounts for each factory as of August $31$

Factory $1=?$

Factory $2=?$

$***$Please help me with the amount for Factory $1($in section d$.$ of the problem$)$