Arizona Brick Corporation produces bricks in two processing departments$-$Moulding and Firing. Information relating to the company's operations in March follows:

a$.$ Raw materials were issued for use in production: Moulding Department, $$28,000$; Firing Department, $$5,000.$

b$.$ Direct labour costs were incurred: Moulding Department, $$18,000$; Firing Department, $$5,000.$

c$.$ Manufacturing overhead was applied: Moulding Department, $$24,000$; Firing Department, $$37,000.$

d$.$ Unfired, moulded bricks were transferred from the Moulding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, moulded bricks was $$67,000.$

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 $$108,000.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $$106,000.$