Quality Brick Company produces bricks in two processing departmentsMolding and Firing. Information relating to the companys operations in March follows:

Raw materials used in production: Molding Department, $28,200; and Firing Department, $4,100.

Direct labor costs incurred: Molding Department, $19,400; and Firing Department, $4,800.

Manufacturing overhead was applied: Molding Department, $25,400; and Firing Department, $39,000.

Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the companys process costing system, the cost of the unfired, molded bricks was $66,400.

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the companys process costing system, the cost of the finished bricks was $107,600.

Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $106,000.

Required:

Prepare journal entries to record items (a) through (f) above.

2. Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October:

	Units	Percent Completed
		Materials	Conversion
Work in process, October 1	53,000	90%	55%
Work in process, October 31	38,000	70%	49%

The department started 396,000 units into production during the month and transferred 411,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

3. Helix Corporation uses the weighted-average method in its process costing system. It produces prefabricated flooring in a series of steps carried out in production departments. All of the material that is used in the first production department is added at the beginning of processing in that department. Data for May for the first production department follow:

	Units	Percent Complete
		Materials	Conversion
Work in process inventory, May 1	64,000	100%	40%
Work in process inventory, May 31	44,000	100%	25%

Materials cost in work in process inventory, May 1	$ 52,400
Conversion cost in work in process inventory, May 1	$ 15,100
Units started into production	252,000
Units transferred to the next production department	272,000
Materials cost added during May	$ 92,960
Conversion cost added during May	$ 216,960

Required:

1. Calculate the first production department's equivalent units of production for materials and conversion for May.

2. Compute the first production department's cost per equivalent unit for materials and conversion for May.

3. Compute the first production department's cost of ending work in process inventory for materials, conversion, and in total for May.

4. Compute the first production department's cost of the units transferred to the next production department for materials, conversion, and in total for May.