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	$	5,100
Job 34		4,100
	$	9,200

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,800			$	4,400		Completed and sold
Job 34			2,500				4,000		Completed, but not sold
Job 35			4,200				3,000		In process
Indirect			1,000				2,700
		$	11,500			$	14,100

The company applies overhead to products at a rate of 55 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.)

These are the options:

• No Journal Entry Required
• Accounts Payable
• Accounts Receivable
• Accumulated Depreciation
• Cash
• Cost of Goods Sold
• Cost of Repairs Completed and Sold
• Finished Goods Inventory
• Garage/Shop Overhead Costs
• General and Administrative Salary Expense
• Manufacturing Overhead
• Non-Manufacturing Expenses
• Prepaid Rent
• Raw Materials Inventory
• Repair Jobs in Process
• Sales Revenue
• Selling and Administrative Expenses
• Service Revenue
• Wages Payable
• Work in Process Inventory

Please show the formula for the Journal Entries.

No	Transaction	General Journal	Debit	Credit
1	a
2	b
3	c