Accounting 1

Arizona Brick Corporation produces bricks in two processing departments—Molding and Firing. Information relating to the company's operations in March follows:

a.

Raw materials were issued for use in production: Molding Department, $27,400; and Firing Department, $5,100.

b.

Direct labor costs were incurred: Molding Department, $19,300; and Firing Department, $4,200.

c.

Manufacturing overhead was applied: Molding Department, $23,800; and Firing Department, $35,900.

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 $66,800.

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 $109,100.

f.

Finished bricks were sold to customers. According to the company's process costing system, the cost of the finished bricks sold was $105,600.

Required:

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

General Journal

Debit

Credit

a.

b.

c.

d.

e.

f.