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, $50,500; Firing Department, $7,450. b. Direct labour costs were incurred: Moulding Department, $27,400; Firing Department, $6,250. c. Manufacturing overhead was applied: Moulding Department, $32,250; Firing Department, $38,750. 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 $105,600. 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 $152,050. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $147,250. Required: Prepare journal entries to record items (a) through (f) above. 1 Raw materials were issued for use in production: Moulding Department, $50,500; Firing Department, $7,450. N Direct labour costs were incurred: Moulding Department, $27,400; Firing Department, $6,250. 3 Manufacturing overhead was applied: Moulding Department, $32,250; Firing Department, $38,750. 4 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 $105,600. 5 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 $152,050. 6 Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $147,250