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 in Process Job 33 Job 34 Balance on 3/1 S 5.200 3200 S 8,400 Source documents revealed the following during March: Materials Labor Time Requisitions Tickets Status of Job at Month-End Completed and sold Forms Job 33 Job 34 Job 35 2,800 3,400 4,900 5,000 4,500 Completed, but not sold 3,400 In process $ 12,300 14,200 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. (f no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)