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, $29,100; and Firing Department, $4,200.
2. Direct labor costs incurred: Molding Department, $17,500; and Firing Department, $4,300.
3. Manufacturing overhead was applied: Molding Department, $24,700; and Firing Department, $36,500.
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 $67,000.
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 $108,400.
6. Finished bricks were sold to customers. According to the companys process costing system, the cost of the finished bricks sold was $106,400.

Required:

Prepare journal entries to record items (a) through (f) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

• Record issuance of raw materials for use in production.
• Record direct labor costs incurred.
• Record entry to apply manufacturing overhead.
• Record transfer of unfired, molded bricks from the Molding Department to the Firing Department.
• Record transfer of finished bricks from the Firing Department to the finished goods warehouse.
• Record cost of goods sold.