Record transfer of finished bricks from the Firing Department to the finished goods warehouse. Note: Enter debits before credits. Record cost of goods sold. Note: Enter debits before credits. Record direct labor costs incurred. Note: Enter debits before credits. Record issuance of raw materials for use in production. Note: Enter debits before credits. Quality Brick Company produces bricks in two processing departments-Molding and Firing Information relating to the company's operations in March follows: o. Row materials used in production: Molding Department, $30,000; and Firing Department, $5,200 b. Direct labor costs: Molding Department, $18,900, and Firing Department, $5,800. c. Manufacturing overhead was applied: Molding Department, $23,300, ond Firing Department, $35,400 d. Unfired, molded bricks were tronsferred from the Molding Department to the Firing Department. The cost of the unfired, molded bricks was $67.100. e. Finished bricks were transferred from the Firing Department to the finished goods warehouse. The cost of the finished bricks wos $108,900. 1. Finished bricks were sold to customers. The cost of the finished bricks sold was $105,000. Required: Record entry to apply manufacturing overhead. Note: Enter debits before credits. Record transfer of unfired, molded bricks from the Molding Department to the Firing Department. Note: Enter debits before credits