The question that I have is that in my book says incurred various other expenses totaling $11,000. One -fourth of this amount is allocable to the office function.

I am putting this into a journal entry

What I put was the following:

Factory Overhead (miscellaneous) 11,000
Selling Administrative Expenses
(Miscellanceous) 2,750

I just wanted to know if I posted it right.

Well, you've started on the right track. 2750 is the 1/4th that goes to admin expenses. But if that went to admin out of 11,000 total, then there's only 8250 left over that's overhead.