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 Balance on 3/1 Job 33 Job 34 $4,100 4,700 $8,800 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Job 33 $ 2,300 $ 5,000 Status of Job at Month-End Completed and sold Job 34 3,500 3,800 Completed, but not sold Job 35 Indirect 4,400 2,500 In process 1,100 2,500 $ 11,300 $ 13,800 The company applies overhead to products at a rate of 60 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.)