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 $4,600 4,800 $9,400 Source documents revealed the following during March: Materials Requisitions Forms Job 33 $ 2,100 Job 34 2,300 Job 35 3,300 Indirect 1,500 $ 9,200 Labor Time Status of Job at Month- Tickets End $ 4,900 Completed and sold 4,900 Completed, but not sold 3,100 In process 2,600 $ 15,500 The company applies overhead to products at a rate of 60 percent of direct labor cost. Journal entry worksheet