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

1. Raw materials used in production: Molding Department, $28,600; and Firing Department, $6,000.
2. Direct labor costs incurred: Molding Department, $17,700; and Firing Department, $5,700.
3. Manufacturing overhead was applied: Molding Department, $24,300; and Firing Department, $36,300.
4. 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 $69,200.
5. 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 $107,100.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $103,400.

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