Exercise 6-1 Process Costing Journal Entries [LO1] 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. t Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold wos $106,000. Prepare journal entries to record items (a) through ( t ) above. Journal entry worksheet \begin{tabular}{|l|l|l|l|} \hline & 6 \\ \hline \end{tabular} Raw materials were issued for use in production: Moulding Department, $28,000; Firing Department, $5,000. Note: Enter debits before credits. Exercise 6-5 Process Costing Journal Entries [LO1] Tosty Bakery uses a process costing system for its single product-a popular rye bread. Tasty has two processing departments-M and Baking. The T-accounts below show the flow of costs through the two departments in April: Required: Prepare journal entries showing the flow of costs through the two processing departments during April