Quality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company" operations in March follows: a. Raw materials used in production: Molding Department, $27,700; and Firing Department, $5,800. b. Direct labor costs incurred: Molding Department, $16,200, and Firing Department, $4,900 c. Manufacturing overhead was applied: Molding Department, $22,400; and Firing Department, $35,400. 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 $69,600. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company's prom costing system, the cost of the finished bricks was $108,100. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $106,500.