raw materials were issued for use in production: molding department, $28,400; and firing department, $4,800. b. direct labor costs were incurred: molding department, $17,200; and firing department, $4,100. c. manufacturing overhead was applied: molding department, $24,400; and firing department, $37,600. 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 $65,900. 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 $108,200. f. finished bricks were sold to customers. according to the company's process costing system, the cost of the finished bricks sold was $105,800.