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 S 4,500 Job 33 Job 34 $ 7,900 Source documents revealed the following during March: Materials Labor Time Requisitions Tickets Forms Status of Job at Month-End Job 33 Job 34 Job 35 Indirect 3,400 4,100 Completed and sold 3,900 3,500 1000 4,400 4,000 Completed, but not sold In process $ 11,800 14,500 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. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list 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