2. Record direct labor costs incurred.

3. Record entry to apply manufacturing overhead.

4. Record transfer of unfired, molded bricks from the Molding Department to the Firing Department.

5. Record transfer of finished bricks from the Firing Department to the finished goods warehouse.

6. Record cost of goods sold.

Transaction journal looks like this for each:

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 used in production: Molding Department, $29,800; and Firing Department, $4,300. b. Direct labor costs incurred: Molding Department, $19,000; and Firing Department, $5,300. c. Manufacturing overhead was applied: Molding Department, $22,000, and Firing Department, $36,700. 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 $66,200. 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 $108,700. f. Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $104,700. 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.) View transaction list Journal entry worksheet Record issuance of raw materials for use in production. Note: Enter debits before credits. Note: Enter debits before credits. General Journal Debit Credit Transaction f. Record entry Clear entry View general journal