Arizona Brick Corporation produces bricks in two processing departmentsMoulding and Firing. Information relating to the companys operations in March follows:

Raw materials were issued for use in production: Moulding Department, $38,250; Firing Department, $7,850.

Direct labour costs were incurred: Moulding Department, $26,400; Firing Department, $5,650.

Manufacturing overhead was applied: Moulding Department, $43,000; Firing Department, $54,500.

Unfired, moulded bricks were transferred from the Moulding Department to the Firing Department. According to the companys process costing system, the cost of the unfired, moulded bricks was $100,200.

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the companys process costing system, the cost of the finished bricks was $161,000.

Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $157,700.

Required:

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