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 $ 6,000 4,400 $ 10,400 Source documents revealed the following during March: Materials Requisitions Labor Time Forms Tickets Job 33 $ 3,900 $ 4,000 Status of Job at Month-End Completed and sold Job 34 3,000 4,900 Completed, but not sold Job 35 Indirect 3,800 3,200 In process 800 $ 11,500 1,800 $13,900 The company applies overhead to products at a rate of 55 percent of direct labor cost.