Bluetop Company Uses Standard Costs

Bluetop Company uses standard costs.For the month of April,the firm budgeted $160,000 for total factory overhead based on 40,000 machine hours.The standard calls for 4 machine hours for each finished units.During April the firm used 39,000 machine hours to manufacture 9,500 units and incurred $159,000 in total factory overhead.
Required: (a)Determine the total amount of standard factory overhead cost charged to production in April.
(b)Provide the correct journal entry to record the application of standard factory overhead costs to production.(Assume that the company uses a single overhead account,Manufacturing Overhead. )