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	$	7,500
Job 34		6,000
	$	13,500

Source documents revealed the following during March:

	Materials Requisitions Forms					Labor Time Tickets			Status of Job at Month-End
Job 33		$	3,500			$	6,500		Completed and sold
Job 34			6,000				7,800		Completed, but not sold
Job 35			4,200				3,250		In process
Indirect			1,300				2,140
		$	15,000			$	19,690

The company applies overhead to products at a rate of 150 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.)

Journal entry worksheet

• 1.Record the issuance of raw materials to production.
• 2.Record Oak Creek Furniture Factorys payroll costs. Assume the direct labor is owed but not paid
• 3.Record the application of manufacturing overhead to production.