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 34		6,000
	$	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 34			6,000				7,800		Completed, but not sold
Job 35			4,200				3,250		In process
Indirect			1,300				2,140
		$	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.)

1Record the issuance of raw materials to production.

2Record Oak Creek Furniture Factorys payroll costs. Assume the direct labor is owed but not paid.

3Record the application of manufacturing overhead to production.

--------------------------------------------------------------

Letters (a)(g) represent several recent transactions that were posted to some of Johnson Companys T-accounts.

Letters (a)(g) represent several recent transactions that were posted to some of Johnson Companys T-accounts.

Raw Materials Inventory
(a)	(b)

Manufacturing Overhead
(c)	(e)

Work in Process Inventory
(b)	(f)
(d)
(e)

Finished Goods Inventory
(f)	(g)

Cost of Goods Sold
(g)

Required: Assign letters (a)(g) to the following descriptions to indicate how the transactions would be recorded in the T-accounts. The purchase of raw materials is provided as an example, where the letter (a) represents a debit to Raw Materials Inventory.

Description	Transaction
Applied Manufacturing Overhead
Recorded Direct Labor
Recorded the Cost of Jobs Completed
Purchased Raw Materials	(a)
Recorded Actual Manufacturing Overhead
Recorded the Cost of a Jobs Sold
Issued Raw Materials to Production