Quality Brick company produces bricks in two processing departments-Molding and Firing. Information relatinf to the companys operations in March follows:

Prepare journal entires to record items (a) through (f) above.

a. Raw materials used in production: Molding Department, $28,300; and Firing Department, $4,400. b. Direct labor costs incurred: Molding Department, $16,300; and Firing Department, $4,900. c. Manufacturing overhead was applied: Molding Department, $24,900; and Firing Department, $39,000. 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 $67,400. 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 $109,400. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,300