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 $ 5,500
job 34 3,700
$ 9,200
source documents revealed the following during march:

materials requisitions forms labor time
tickets status of job at month-end
job 33 $ 3,400 $ 5,300 completed and sold
job 34 2,700 4,900 completed, but not sold
job 35 4,600 4,000 in process
indirect 700 2,700
$ 11,400 $ 16,900
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.)

1. record the issuance of raw materials to production

2. record oak creek furnitures pay roll costs. assume the direct labor is owed but not paid

3. record the application of manufacturing overhead to production