Journal entry

2: Record direct labor costs incurred

3: Record entry to apply manufacturing overhead.

4: Record transfer of unfired, molded bricks from the Molding Department to the Firing Department.

5: Record transfer of finished bricks from the Firing Department to the finished goods warehouse.

6: Record cost of goods sold.

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, $27,200; and Firing Department, $4,600. b. Direct labor costs incurred: Molding Department, $17,600; and Firing Department, $4,500. c. Manufacturing overhead was applied: Molding Department, $23,900; and Firing Department, $39,000. d. Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $65,200. 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 $107,400. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103,800. Required: Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record issuance of raw materials for use in production. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal