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	$	5,500
Job 34		3,500
	$	9,000

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	2,800			$	5,200		Completed and sold
Job 34			3,300				4,700		Completed, but not sold
Job 35			4,900				3,000		In process
Indirect			1,100				1,500
		$	12,100			$	14,400

The company applies overhead to products at a rate of 70 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.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a

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

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
b

3. Record the application of manufacturing overhead to production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
c