k ces 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 $5,700. 3,500 $9,200 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Status of Job at Month-End Completed and sold Job 33 Job 34 $ 2,200 $ 4,300 3,500 4,300 Completed, but not sold Job 35 3,600 Indirect 800 $10,100 2,200 2,800 $13,600 In process The company applies overhead to products at a rate of 70 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.)