Quality Brick Company produces bricks in two processingdepartments—Molding and Firing. Information relating to thecompany’s operations in March follows:
- Raw materials used in production: Molding Department, $26,100;and Firing Department, $4,300.
- Direct labor costs incurred: Molding Department, $19,900; andFiring Department, $4,700.
- Manufacturing overhead was applied: Molding Department,$23,100; and Firing Department, $36,200.
- Unfired, molded bricks were transferred from the MoldingDepartment to the Firing Department. According to the company’sprocess costing system, the cost of the unfired, molded bricks was$69,400.
- Finished bricks were transferred from the Firing Department tothe finished goods warehouse. According to the company’s processcosting system, the cost of the finished bricks was $107,700.
- Finished bricks were sold to customers. According to thecompany’s process costing system, the cost of the finished brickssold was $105,000.
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 accountfield.)
