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, $26,800; and Firing Department, $4,200.
2. Direct labor costs incurred: Molding Department, $18,500; and Firing Department, $5,100.
3. Manufacturing overhead was applied: Molding Department, $23,600; 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 $67,700.
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 $107,900.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $103,900.

OPTIONS::

• No journal entry required
• Cash
• Cost of goods sold
• Finished goods
• Manufacturing overhead
• Raw materials
• Salaries and wages payable
• Work in processFiring Department
• Work in processMolding Department