a. Raw materials used in production: Molding Department, $26,700; and Firing Department, $4,800. b. Direct labor costs incurred: Molding Department, $16,200; and Firing Department, $5,100. c. Manufacturing overhead was applied: Molding Department, $22,100; and Firing Department, $40,000. 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 $66,000. 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 $107,800. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,700. 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.)