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	$	4,300
Job 34		4,700
	$	9,000

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,800			$	4,200		Completed and sold
Job 34			3,600				3,100		Completed, but not sold
Job 35			5,000				3,700		In process
Indirect			1,400				1,700
		$	13,800			$	12,700

The company applies overhead to products at a rate of 65 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.)

• Record the issuance of raw materials to production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a

• Record Oak Creek Furniture Factorys payroll costs. Assume the direct labor is owed but not paid.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
b

• Record the application of manufacturing overhead to production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
c