Factory Ledger Entries in Cost Accounting

Electronics Incorporated maintains its factory in Stillwater, Oklahoma, but has its main office in Tulsa. On September 1, the factory trial balance appeared as follows :
Accounts                                   Dr.                Cr.
Materials                               $ 19,500
Work in Process                       68,250
Finished Goods                         23,000
Factory Overhead Control       540,000
Factory Machinery                   120,000
Applied Factory Overhead                          $536,400
Accumulated Depreciation Factory                  36,000
General Ledger                                             198,350
Total                                       $770,750     $770,750

The following transactions were completed during September:
(a) Direct materials purchased on terms of 2/10, n/30, $120,000.
(b) The factory payroll for $45,000 direct labor and $9,000 indirect labor was mailed to the home office. The home office payroll was $15,000 for sales salaries and $21,000 for office salaries. Employee payroll deductions were recorded at the home office at these rates: 6% of gross earnings for PICA tax; 18% of gross earnings for federal income tax.
(c) Indirect materials and supplies amounting to $26,250 were purchased; terms 2/10, n/30.
(d) Employer payroll tax expense is recorded on the home office books. State unemployment rate, 1.8%; federal unemployment, .5% ; PICA tax, 6%.
(e) Analysis of the materials requisitions (all supplies are kept at the factory):
Production orders         $60,000
Maintenance and repairs 15,000
Shipping supplies              4,500
(f) Defective shipping supplies returned to the vendor, $900.
(g) Accounts payable totaling $142,500, including the accrued payroll, were paid,
(h) Depreciation at an annual rate of 10% of the original cost was recorded on the factory machinery,
(i) Sundry factory expenses of $6,900 were recorded as liabilities,
(j) Pactory overhead was applied to production at the rate of $3 per direct labor hour; the factory worked 12,000 hours in September,
(k) Goods completed with a total cost of $126,000 were transferred to finished goods.
(1) Sales for September were $150,000 which cost $96,000 to produce,
(m) At the end of September the factory overhead accounts are closed, and any over- or underapplied balance is closed to the cost of goods sold account.

Draw up the two factory overhead accounts; post applicable transactions therein and determine the over- or underapplied amount.

Required: Journal entries to record the above transactions on the general office books and on the factory books.