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	$	5,400
Job 34		3,500
	$	8,900

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,500			$	5,700		Completed and sold
Job 34			2,600				4,300		Completed, but not sold
Job 35			4,300				2,500		In process
Indirect			600				2,200
		$	11,000			$	14,700

The company applies overhead to products at a rate of 65 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.) 1. Record the issuance of raw materials to production.

2. Record Oak Creek Furniture Factory's payroll costs. Assume the direct labor is owed but not paid.

3. Record the application of manufacturing overhead to production.