(4.1)

Journal entry 1- Record issuance of raw materials for use in production

Journal entry 2- Record direct labor costs incured

Journal entry 3- record entry to apply manufacturing overhead

Journal entry 4- Record transfer of unfired, molded bricks from the molding department to the firing department

Journal entry 5- record transfer of finished bricks from the firing department to the finished goods warehouse

Journal entry 6- record cost of goods sold

Quality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $28,100; and Firing Department, $4,700. b. Direct labor costs incurred: Molding Department, $19,200; and Firing Department, $5,000. c. Manufacturing overhead was applied: Molding Department, $23,500; and Firing Department, $39,800. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $68,500. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process costing system, the cost of the finished bricks was $108,500. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,300. Required: Prepare journal entries to record items (a) through (f) above. (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 issuance of raw materials for use in production. Note: Enter debits before credits. Transaction General Journal Debit Credit a