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, $27,100; and Firing Department, $4,800.
2. Direct labor costs incurred: Molding Department, $19,700; and Firing Department, $4,300.
3. Manufacturing overhead was applied: Molding Department, $24,500; and Firing Department, $38,800.
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 $68,300.
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 $108,100.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $105,500.