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 $5,000 4,800 $9,800 Source documents revealed the following during March: Materials Requisitions Labor Tine Forms Tickets Job 33 $ 3,200 $ 5,500 Status of Job at Month-End Completed and sold Job 34 2,200 4,100 Completed, but not sold Job 35 3,500 Indirect 900 $ 9,800 3,300 1,400 $14,300 In process The company applies overhead to products at a rate of 70 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.)