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 $5,400 3,700 $9,100. Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Job 33 $ 2,000 $ 4,500 Status of Job at Month-End Completed and sold Job 34 3,900. 3,300 Completed, but not sold Job 35 Indirect 3,400 3,800 In process 1,400 $ 10,700 2,900 $14,500 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.)