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, $29,500; and Firing Department, $4,100.
2. Direct labor costs incurred: Molding Department, $18,800; and Firing Department, $5,000.
3. Manufacturing overhead was applied: Molding Department, $25,200; and Firing Department, $35,700.
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 $65,500.
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 $109,700.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $104,600.

General Journal					Debit	Credit
a.	work in process -molding Department
	work in process - firing department
	Raw materials
b.	work in process -molding Department
	work in process - firing department
	Wages payable
c.	work in process -molding Department
	work in process - firing department
	Manufacturing overhead
d.	work in process-firing department
	work in process-molding department
e.	finished goods inventory
	work in process-firing department
f.	Cost of goods sold
	finished goods inventory