E2-1 Posting Direct Materials, Direct Labor, and Applied Overhead to T.-Accounts, Calculating Ending Balances LO 2-2,2-3, 24] Oak Creek Fumiture Factory (OCFF), a custom furniture manufacturer, uses job order costing to track the cost of each customer ander. On March 1, OCFF had two jobs in process with the following costs: Work in Process Job 33 Job 34 S 6,300 8,800 Source documents revealed the following during March: Materials Requisitions Labor Time Forms llTickets Status of Job at Month-End Job 33 $ 3,900 S5,800 Completed and sold Job 343.900 Job 35 4,800 3,500 Completed, but not sold In process 4,200 1.400 S 13,400 Indirest S 15.600