Quality Brick Company produces bricks in two processing departments—Molding and Firing. Information relating to the company’s operations...

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Accounting

Quality Brick Company produces bricks in two processingdepartments—Molding and Firing. Information relating to thecompany’s operations in March follows:

  1. Raw materials used in production: Molding Department, $26,100;and Firing Department, $4,300.
  2. Direct labor costs incurred: Molding Department, $19,900; andFiring Department, $4,700.
  3. Manufacturing overhead was applied: Molding Department,$23,100; and Firing Department, $36,200.
  4. 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.
  5. 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.
  6. 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.)

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