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 $ 4,400 Job 33 Job 34 $ 8,000 Source documents revealed the following during March Materials Labor Time Requisitions Tickets Forms 2,500 4,300 Completed and sold Status of Job at Month-End Job 33 Job 34 Job 35 Indirect 3,000 4,500 1.400 0O- 3,800 2,100 Completed, but not sold In process S 11,400 $ 11.400 The company applies overhead to products at a rate of 70 percent of direct labor cost. Required Prepare joumal entries to record the materials requisitions, labor costs, and applied overhead. (If no entry is required for a transactionievent, select No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet Credit 1 Record the issuance of raw materials to production. 2 Record Oak Creek Furniture Factory's payroll costs Assume the direct labor is owed but not paid 3 Record the application of manufacturing overhead to production