Oak Creek Furniture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer orde On March 1, OCFF had two jobs in process with the following costs: Work in Process Job 33 Job 34 Balance on 3/1 $4,700 3,300 $8,000 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Job 33 $ 2,900 $ 4,900 Status of Job at Month-End Completed and sold Job 34 Job 35 Indirect 2,400 4,100 3,900 Completed, but not sold 700 3,500 2,700 In process $ 10,100 $ 15,000 The company applies overhead to products at a rate of 50 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.) Journal entry worksheet 1 2 3 Record the issuance of raw materials to production. Note: Enter debits before credits. Transaction a General Journal Debit Credit < 2 3 Record Oak Creek Furniture Factory's payroll costs. Assume the direct labor is owed but not paid. Note: Enter debits before credits. Transaction b General Journal Debit Credit >