Quality Brick Company produces bricks in two processing departments-Molding and Firing. Information relating to the company's operations in March follows: a. Raw materials were issued for use in production: Molding Department, $29, 800; and Firing Department, $4, 500. b. Direct labour costs were incurred: Molding Department, $19, 700; and Firing Department, $4, 100. Manufacturing overhead was applied: Molding Department, $22, 700; and Firing Department, $39, 700. 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, 100. 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 $108, 300. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $103, 600