The following worksheet which has been prorated already for actual factory overhead from the service departments to the two production departments which are wreath making and wreath assembling: ............................Wreath mainten.....Wreath power...Wreath making....Wreath assem Overhead.............$ 15,000................$ 10,000............$ 60,000..............$ 30,000 Alloc mainten.........................................2,000.................8,000...................5,000 Alloc power.....................................................................9,000...................3,000 Total estimated factory overhead for wreath making is $ 65,000. Estimated direct labor hours for wreath making is 10,000. Actual direct labor hours for wreath making was 10,800. Total estimated factory overhead for wreath assembly is $ 40,000. Total estimated direct labor hours for wreath assembly is 5000. Actual direct labor hours for wreath assembly was 5250.

Part of the entry to allocate factory overhead to wreath assembly from the service department wreath maintenance is