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:

Source documents revealed the following during March:

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.

Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.

Journal entry worksheet

Record the issuance of raw materials to production.

Note: Enter debits before credits.