a. Raw materials used in production: Molding Department, $27,000, and Firing Department, $5,300. b. Direct labor costs incurred: Molding Department, $17,000; and Firing Department, $4,100. c. Manufacturing overhead was applied: Molding Department, $25,600; and Firing Department, $38,800. 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 $65,600. 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 $107,400. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,100. 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 1 2 3 4 5 6 > Record issuance of raw materials for use in production. Note: Enter debits before credits. Transaction General Journal Debit Credit a