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Cavy Company estimates that total factory overhead for the following year will be $1,470,000. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 40,000 hours. The machine hours for the month of April for all of the jobs were 4,780.

Journalize the entry to apply factory overhead. If an amount box does not require an entry, leave it blank.

blank	CashCost of Goods SoldFactory OverheadMaterialsWork in Process
	CashCost of Goods SoldFactory OverheadMaterialsWork in Process