Exerclse $4\mathrm{.}1($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 materlals used in production: Molding Department, $$28,700$; and Firing Department, $$4,900.$

b$.$ Direct labor costs: Molding Department, $$16,600$; and Firling Department, $$5,100.$

c$.$ Manufacturling overhead was applied: Molding Department, $$22,500$; and Firing Department, $$36,700.$

d$.$ Unfired, molded bricks were transferred from the Molding Department to the Flring Department. The cost of the unfired, molded

bricks was $$66,000.$

e$.$ Finished bricks were transferred from the Firing Department to the finlshed goods warehouse. The cost of the finished bricks was

$$108,800.$

f$.$ Finished bricks were sold to customers. The cost of the finished bricks sold was $$103,400.$

Required:

Prepare journal entrles to record items $($a$)$ through $($f$)$ above.

Note: 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.

Answer is not complete.