Exercise $4-1($Algo$)$ Process Costing Journal Entries $[$LO $4-1]$

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, $$27,600$; and Firing Department, $$4,100.$

b$.$ Direct labor costs incurred: Molding Department, $$19,600$; and Firing Department, $$4,200.$

c$.$ Manufacturing overhead was applied: Molding Department, $$23,900$; and Firing Department, $$36,600.$

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 $$67,700.$

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 $$108,000.$

f$.$ Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold

was $$103,200.$

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. Use a compound journal entry as needed for each transaction.$)$

Journal entry worksheet

Record issuance of raw materials for use in production.

Note: Enter debits before credits.