Exercise 4-1 Process Costing Journal Entries [LO 4-1 Quality Brick Company produces bricks in two processing departments-Molding and Firing Information relating to the company's operations in March follows: a. Raw materials used in production: Molding Department, $27,800, and Firing Department, $5,600 b. Direct labor costs incurred: Molding Department, $19,500, and Firing Department, $5,200 c. Manufacturing overhead was applied: Molding Department, $23,900; and Firing Department, $37,400. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's process f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold process costing system, the cost of the unfired, molded bricks was $66,200 costing system, the cost of the finished bricks was $109,900. was $104.700. Required: Prepare journal entries to record items (a) through (0 above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)