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 $ 4,600 Job 34 4,600 $ 9,200 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Status of Job at Month-End Job 33 $ 2,600 $ 5,600 Completed and sold Job 34 2,600 3,900 Completed, but not sold Job 35 3,000 2,300 In process Indirect 1,300 1,200 $ 9,500 $ 13,000 The company applies overhead to products at a rate of 60 percent of direct labor cost.