The entire amount of the telephone recorded R5 320 as the closing materials instead of R6 320.

Here are the corrections to the factory overhead costs based on the errors identified:

1. Employer's UIF Contribution:
The employer's contribution of 1% of gross wages to the UIF is a factory overhead cost. This amount needs to be added to the factory overhead.

• Adjustment: Add 1% of gross wages. (The value for gross wages is not provided in the image, so the exact amount cannot be calculated).

2. Closing Raw Materials:
The error in recording closing raw materials (R5 320 instead of R6 320) affects the calculation of raw materials consumed and ultimately the Cost of Goods Manufactured. However, this is an inventory valuation error and does not directly impact factory overhead costs.

• Adjustment: No direct adjustment to factory overhead.

3. Telephone Cost:
The entire amount of the telephone cost was incorrectly included in factory overhead. This amount needs to be removed from factory overhead.

• Adjustment: Subtract the total telephone cost. (The value for total telephone cost is not provided in the image, so the exact amount cannot be calculated).

4. Factory Insurance Expense:
The R54 000 for insurance expense was entirely included in factory overhead, but it should be split in the ratio 3:2:2 for factory, sales, and administration respectively.