u 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: 5 nts Work in Process Job 33 Job 34 Balance on 3/1 $4,000 4,600 $ 8,600 Skipped Print Source documents revealed the following during March: eferences Materials Requisitions Labor Time Forms Tickets Status of Job at Month-End Job 33 $ 2,800 $ 4,800 Completed and sold Job 34 2,200 4,000 Completed, but not sold Job 35 2,100 In process Indirect 700 1,500 $ 10,300 $ 12,400 4,600 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. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 Record the issuance of raw materials to production. es Note: Enter debits before credits. Transaction General Journal Debit Credit a Record entry Clear entry View general journal Journal entry worksheet Record Oak Creek Furniture Factory's payroll costs. Assume the direct labor is owed but not paid. Note: Enter debits before credits. Transaction General nal Credit b Record entry Clear entry View general journal Journal entry worksheet Record the application of manufacturing overhead to production. Note: Enter debits before credits. Tr GE urnal Debit redit Record entry Clear entry View general journal