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 Balance on $3/1$

Job $33$ $ $7,500$

Job $346,000$

$ $13,500$

Source documents revealed the following during March:

Materials Requisitions Forms Labor Time

Tickets Status of Job at Month$-$End

Job $33$ $ $3,500$ $ $6,500$ Completed and sold

Job $346,0007,800$ Completed, but not sold

Job $354,2003,250$ In process

Indirect $1,3002,140$

$ $15,000$ $ $19,690$

The company applies overhead to products at a rate of $150$ 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.$)$