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	$	6,000
Job 34		3,600
	$	9,600

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	2,800			$	5,900		Completed and sold
Job 34			2,300				4,000		Completed, but not sold
Job 35			3,600				3,800		In process
Indirect			800				2,000
		$	9,500			$	15,700

The company applies overhead to products at a rate of 55 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.)

1

Record the issuance of raw materials to production.

2

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

3

Record the application of manufacturing overhead to production.