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, $29,100; and Firing Department, $5,300. b. Direct labor costs incurred: Molding Department, $16,100; and Firing Department, $4,700. c. Manufacturing overhead was applied: Molding Department, $25,300; and Firing Department, $38,300. 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 $66,900. 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 $108,500. 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.