departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department. The following incomplete Work in Process account is available for the Refining Department for March: The March 1 work in process inventory in the Refining Department inciudes materials, $25,000; direct labor, $4,000; and overhead, $9,000. $9,000. Costs incurred during March in the Blending Department were materials used, $115,000; direct labor, $18,000; and overhead cost opplied to production, $42,000. Required: your entries to the items (a) through (g) below. a. Raw materials used in production. b. Direct labor costs incurred. c. Manufacturing overhead costs incurred for the entire factory, $225,000. (Credit Accounts Payable.) d. Manufacturing overhead was applied to production using a predetermined overhead rate. e. Units completed in the Refining Department were transferred to the Blending Department, $740,000 t. Units completed in the Blending Department were transferred to Finished Goods, $950,000. 9. Completed units were sold on account, $1,500,000. The Cost of Goods Sold was $900,000 2. Post the journal entries from (1) above to T-accounts. The following account balances existed at the beginning of March. (The beginning balance in the Refining Department's Work in Process is given in the T-account shown above.) departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department. The following incomplete Work in Process account is available for the Refining Department for March: The March 1 work in process inventory in the Refining Department inciudes materials, $25,000; direct labor, $4,000; and overhead, $9,000. $9,000. Costs incurred during March in the Blending Department were materials used, $115,000; direct labor, $18,000; and overhead cost opplied to production, $42,000. Required: your entries to the items (a) through (g) below. a. Raw materials used in production. b. Direct labor costs incurred. c. Manufacturing overhead costs incurred for the entire factory, $225,000. (Credit Accounts Payable.) d. Manufacturing overhead was applied to production using a predetermined overhead rate. e. Units completed in the Refining Department were transferred to the Blending Department, $740,000 t. Units completed in the Blending Department were transferred to Finished Goods, $950,000. 9. Completed units were sold on account, $1,500,000. The Cost of Goods Sold was $900,000 2. Post the journal entries from (1) above to T-accounts. The following account balances existed at the beginning of March. (The beginning balance in the Refining Department's Work in Process is given in the T-account shown above.)