E2-1 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 manufactuner, uses job order costing to rack the oost of each customer order On March 1, ocFF had teo jots i process with the following coss s 10,000 Source doouments nevealed the llowing during March Requisiions Labor Tme overhead to products at a rate of 65 percent of dret aorco Reged te cont of Jobe 33 Jobs 33, 34 and 35 al he ond of he month