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 341 Balance on 3/1 $ 5,700 4,200 $ 9,900 Source documents revealed the following during March: Materials Requisitions Forms Labor Time 1 Tickets Status of Job at Month-End Completed and sold Completed, but not sold. In process Job 33 $ 2,300 $ 4,700 Job 34 Job 3,700 3,900 35 3,500. 3,200 Indirect 1,100 $10,600 2,000 $13,800 The company applies overhead to products at a rate of 55 percent of direct labor cost. Required: Prepare journal entries to record the materials requisitions, labor costs, and applied overhead. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.