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, $40,750; Firing Department, $7,900. b. Direct labour costs were incurred: Moulding Department, $19,600; Firing Department, $8,950. c. Manufacturing overhead was applied: Moulding Department, $28,250; Firing Department, $49,000. 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 $82,800. 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 $141,150. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $137,850.Raw materials were issued for use in production: Moulding Department, $40,750; Firing Department, $7,900.\fManufacturing overhead was applied: Moulding Department, $28,250; Firing Department, $49,000.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 $82,800.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 $141,150.Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $137,850