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 $4,400 3,400 $7,800 Source documents revealed the following during March: Materials Requisitions Labor Tine Forno Tickets Status of Job at Month-End Job 33 $ 3,700 $ 4,300 Completed and sold Job 34 2,100 4,100 Completed, but not sold Job 35 4.600 3,200 In process Indirect 600 1,700 $11,000 $ 13,300 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.) View transaction list Journal entry worksheet 1 2 3 A Record the issuance of raw materials to production. Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal