1 - Record the issuance of raw materials to production.

2- Record Oak Creek Furniture Factorys payroll costs. Assume the direct labor is owed but not paid.

3 -Record the application of manufacturing overhead to production.

Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer order. On March 1, OCFF had two jobs in process with the following costs: Work in Process Job 33 Job 34 Balance on 3/1 $ 4,100 3,500 $ 7,600 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Status of Job at Month-End Job 33 $ 2,300 $ 4,500 Completed and sold Job 34 2,300 3,200 Completed, but not sold Job 35 4,400 2,300 In process Indirect 800 1,600 $ 9,800 $ 11,600 The company applies overhead to products at a rate of 75 percent of direct labor cost. Required: Prepare journal entries to record the materials requisitions, labor costs, and applied overhead. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)