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 S 5,300 Job 33 Job 34 3,200 S 8,500 Source documents revealed the following during March: Materials Labor Time Requisitions Tickets Status of Job at Month-End Forms 2,700 4,900 Completed and sold Job 33 Job 34 Job 35 Indirect 4,700 3,100 2,500 $ 11,100 $15,200 2,800 4,800 800 Completed, but not sold In process 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.)