On March 31, 2017, Alpha Corporation recorded the following factory overhead costs incurred:

            Factory Manager Salary                  $6,000

            Factory Utilities                                 2,500

            Machinery Deprecation                    10,000

            Machinery Repairs                           2,000

            Factory Insurance (prepaid)            1,000

The overhead application rate is based on direct labor hours. The preset formula for overhead application estimated that $21,000 would be incurred, and 10,000 direct labor hours would be worked. During March, 7,100 hours were actually worked on Job Order A-2 and 3,000 hours were actually worked on Job Order A-3. Use this information to prepare the March 31 General Journal entry to : (round any final dollar answers to the nearest whole dollar):

1. to Record the factory Overhead Cost

2. the allocation of factory overhead to Job oOrder A-2

3. the allocation of factory overhead to Job Order A-3

4. the adjusting entry to dispose of any over or under application of factory overhead