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 3,800
$8,600

Source documents revealed the following during March:

Materials Requisitions Forms Labor Time Tickets Status of Job at Month-End
Job 33 $2,700 $5,500 Completed and sold
Job 34 3,800 4,700 Completed, but not sold
Job 35 3,900 2,100 In process
Indirect 900 1,800
$11,300 $14,100

The company applies overhead to products at a rate of 50 percent of direct labor cost.

Required:
a. Prepare journal entries to record the materials requisitions, labor costs, and applied overhead.
b. Record the issuance of raw materials to production.
c. Record Oak Creek Furniture Factory’s payroll costs. Assume the direct labor is owed but not paid.
d. Record the application of manufacturing overhead to production.