Quality Brick Company Journal Entry Worksheet

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Questions 1-6 Journal Entries

General Journal options

Journal entry worksheet Record entry to apply manufacturing overhead. Note: Enter debits before credits. Manufacturing overhead Raw materials Salaries and wages payable Work in process-Firing Department Work in process-Molding Department 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, $26,800; and Firing Department, $4,600. b. Direct labor costs incurred: Molding Department, $18,700; and Firing Department, $4,300. c. Manufacturing overthead was applied: Molding Department, \$22,200; and Firing Department, $36,200. d. Unfired, molded bricks were transferted from the Molding Department to the Firing Department. According to the company's process costing system, the cost of the unfired, molded bricks was $69,700. 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 $108,200 t. Finished bricks were sold to customers. According to the company's process costing systern, the cost of the finished bricks sold was $106,300. 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 transfer of finished bricks from the Firing Department to the finished goods warehouse. Note: Enter debits before credits. Journal entry worksheet 123 Record cost of goods sold. Note: Enter debits before credits. Journal entry worksheet Record direct labor costs incurred. Note: Enter debits before credits. Journal entry worksheet 6 Record issuance of raw materials for use in production. Note: Enter debits before credits. Journal entry worksheet Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits. Cost of goods sold Finished goods Manufacturing overhead