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 $ 4,800 Job 34 5,000 $ 9,800 Source documents revealed the following during March: Materials Requisitions Forms Labor Time Tickets Status of Job Job 33 $ 2,700 $ 5,500 Completed and sold Job 34 3,400 3,600 Completed, but not sold Job 35 3,800 2,600 In process Indirect 1,300 1,900 $ 11,200 $ 13,600 The company applies overhead to products at a rate of 60 percent of direct labor cost. 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.)