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 $4,400 4,000 $8.400 Source documents revealed the following during March: Materials Requisitions Forns Labor Tine Tickets Job 33 $ 2,100 54,700 Job 34 3,000 3,300 Job 35 Indirect 4,000 3,400 1,300 1,800 $ 10,400 $ 13,200 Status of Job at Month-Eed Completed and sold Completed, but not sold In process The company applies overhead to products at a rate of 65 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.