a. Raw materials used in production: Molding Department, $27,600; and Firing Department, $5,400. b. Direct labor costs incurred: Molding Department, $18,200; and Firing Department, $5,600. c. Manufacturing overhead was applied: Molding Department, $23,800, and Firing Department, $39,600. 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 $67,600. 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 $107,100. 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.) 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. Record entry Clear entry View general journal