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 Job 33 Job 34 Balance on 3/1 $ 4,000 3,100 $7,100 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Status of Job at Month-End Completed and sold Job 34 3,600 4,500 Completed, but not sold Job 35 4,100 3,100 In process Indirect 1,000 1,800 $ 11,300 $ 15,200 The company applies overhead to products at a rate of 75 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.)