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 $ 5,200 Job 34 3,800 $ 9,000 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Status of Job at Month-End Job 33 $ 3,900 $ 5,700 Completed and sold Job 34 3,000 3,500 Completed, but not sold Job 35 3,200 2,600 In pr