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 $ 5,600 Job 34 3,300 $ 8,900 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Status of Job at Month-End Job 33 $ 3,800 $ 4,300 Completed and sold Job 34 2,400 3,300 Completed, but not sold Job 35 3,100 2,600 In process Indirect 1,100 2,200 $ 10,400 $ 12,400 The company applies overhead to products at a rate of 75 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.

Record the issuance of raw materials to production.

Record Oak Creek Furniture Factorys payroll costs. Assume the direct labor is owed but not paid.

Record the application of manufacturing overhead to production.