Transaction	Account Title and Explanation	Debit ($)	Credit ($)
A.	Raw Materials Inventory	3,100
	Accounts Payable		3,100
	(To record purchase of raw materials on account)
B.	Selling and Administrative Expenses	1,200
	Cash		1,200
	(To record selling and administrative expenses paid)
C.	Work in Process	3,900
	Raw Materials Inventory		3,900
	(To raw materials used in production)
D.	Factory Overhead	300
	Raw Materials Inventory`		300
	(To record use of indirect materials)
E.	Work in Process ($4,000*90%)	3,600
	Factory Overhead ($4,000*10%)	400
	Accounts Payable		4,000
	(To record direct and indirect wages incurred)
F.	Factory Overhead	,1,300
	Accounts Payable		1,300
	(To record factory overhead incurred)
G.	Work in Process	2,160
	Factory Overhead		2,160
	(To record factory overhead assigned to work in process at 60% of direct labor cost; 3,600 x 60% = $2,160)
H.	Finished Goods Inventory	10,000
	Work in Process		10,000
	(To record cost of products completed)
I.	Accounts Receivable	17,500
	Sales		17,500
	Cost of Goods Sold	9,500
	Finished Goods Inventory		9,500
	(To record cost of goods sold)

What would the journal entry for adjusting for overallocated or underallocated Factory Overhead look like?