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Cavy Company estimates that total factory overhead costs for the following year will be $1,150,200. The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be 42,600 hours. The machine hours for the month of April for all of the jobs were 4,600.

Journalize the entry for the factory overhead applied in April. If an amount box does not require an entry, leave it blank.