Quality Brick Company produces bricks in two processing
departments—Molding and Firing. Information relating to the
company’s operations in March follows:
Raw materials used in production: Molding Department, $26,900;
and Firing Department, $4,000.
Direct labor costs incurred: Molding Department, $17,000; and
Firing Department, $4,500.
Manufacturing overhead was applied: Molding Department, $22,200;
and Firing Department, $36,300.
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...