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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 Balance in Process on 3/1 Job 33 $ 5,600 Job 34 3,700 $ 9,300 Source documents revealed the following during March: Job 33 Job 34 Job 35 Indirect Materials Requisitions Forms $ 2,700 2,800 3,500 700 $ 9,700 Labor Time Tickets Status of Job at Month-End $ 5,700 Completed and sold 3,100 Completed, but not sold 3,600 In process 1,900 $ 14,300 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 Journal entry worksheet Record the issuance of raw materials to production. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet