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 ProcessBalance on 3/1Job 33$ 4,300Job 343,100$ 7,400

Source documents revealed the following during March:

Materials Requisitions FormsLabor Time TicketsStatus of Job at Month-EndJob 33$ 3,500$ 5,500Completed and soldJob 342,3004,000Completed, but not soldJob 353,4003,500In processIndirect8001,300$ 10,000$ 14,300

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.

Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.