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 $ 5,500 3,100 $ 8,600 Job 33 Job 34 Job 35 Indirect $ 3,700 Source documents revealed the following during March: Materials Requisitions Forms 2,400 Labor Time Tickets $ 4,300 Status of Job at Month-End Completed and sold 4,500 Completed, but not sold 3,100 2,700 In process 1,100 1,300 $ 10,300 $ 12,800 The company applies overhead to products at a rate of 70 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.