E$2-1($Algo$)$ Posting Direct Materials, Direct Labor, and Applied Overhead to T$-$Accounts, Calculating Ending Balances $[$LO $2-2,2-3,2-4]$

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:

$\backslash$table$[[,$Balance on$],[$Work in Process,$\frac{3}{1}$