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 $ 4,800 4,600 $9,400 Source documents revealed the following during March Materials Requisitions Forms $ 3,400 3,100 Labor Time Tickets $ 4,000 Status of Job at Month-End Completed and sold Completed, but not sold Job 33 Job 34 4,900 Job 35 Indirect 4,700 3,500 In process 1,100 2,900 $ 12,300 $ 15,300 The company applies overhead to products at a rate of 70 percent of direct labor cost.