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The Allbright BrickWorks, in Winnipeg, manufactures high-quality bricks used in residential and commercial construction. The firm is small but highly automated and typically produces about

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The Allbright BrickWorks, in Winnipeg, manufactures high-quality bricks used in residential and commercial construction. The firm is small but highly automated and typically produces about 300,000 bricks per month. A brick is created in a continuous production operation. In the initial step, the raw material, a mixture of soils end water, is forced into a brick mould moving along a conveyer belt. No other materials a-e required in the manufacture of a brick. Each brick takes about three days to complete. They spend the last 36 hours or so on the conveyer belt in an oven that removes moisture from the product. The conveyer belt speed is monitored and controlled by computer. The firm uses a process costing system based on actual costs in three cost pools-direct materials, direct labour, and factory overhead-to assign production costs to output. Cost and production data for October 2016 follow: Determine the cost of bricks transferred to finished goods inventory and the cost of bricks in ending work in process inventory for October 2016. Assume the company uses the FIFO method

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