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 $ 4,100 4,900 $ 9,000 Source documents revealed the following during March: Materials Requisitions Forms $ 3,300 3,100 Labor Time Tickets $ 5,000 4,900 Status of Job at Month-End Completed and sold Completed, but not sold Job 33 Job 34 Job 35 Indirect 4,100 2,300 In process 1,100 1,400 $11,600 $ 13,600 The company applies overhead to products at a rate of 50 percent of direct labor cost