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, $29,200; and Firing Department, $4,100.
b. Direct labor costs were incurred: Molding Department, $17,600; and Firing Department, $5,300.
c. Manufacturing overhead was applied: Molding Department, $22,300; and Firing Department, $38,800.
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 $68,200.
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 $108,900.
f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,700.
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.)