I shouldn't even have to post this if last "expert" hadn't stopped halfway through question, waste of a post.

Lubricants, Inc., produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department. 10 The following incomplete Work in Process account is available for the Refining Department for March: points (8 01:28:07 March 1 balance Work in Process-Refining Department 31,000 Completed and transferred to Blending 139,600 71,200 484,000 Skipped Materials Direct labor Overhead March 31 balance eBook The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $7,400; direct labor, $3,100; and overhead, $20,500. Print References Costs incurred during March in the Blending Department were: materials used, $46,000; direct labor, $16,100; and overhead cost applied to production, $118,000. Required: 1. Prepare journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key 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, $706,000. (Credit Accounts Payable.) d. Manufacturing overhead was applied to production using a predetermined overhead rate. e. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $652,000. f. Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $760,000. g. Completed units were sold on account, $1,420,000. The Cost of Goods Sold was $660,000. 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.) Raw materials Work in process-Blending Department Finished goods $ 205,600 $ 43,000 $ 17,000 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Post the journal entries from Requirement 1 to T-accounts. Accounts Receivable Raw Materials Beg. Bal. Beg. Bal. End. Bal. End. Bal. Work in ProcessRefining Department Work in ProcessBlending Department Beg. Bal. Beg. Bal. End. Bal. End. Bal. Finished Goods Manufacturing Overhead Beg. Bal. Beg. Bal. End. Bal. End. Bal. Accounts Payable Salaries and Wages Payable Beg. Bal. Beg. Bal. End. Bal. 0 End. Bal. Sales Cost of Goods Sold Beg. Bal. Beg. Bal. End. Bal. End. Bal. a. Work in processRefining Department Work in processBlending Department Raw materials 139,600 46,000 185,600 b. Work in process-Refining Department Work in processBlending Department Salaries and wages payable 71,200 16,100 87,300 C. 706,000 Manufacturing overhead Accounts payable 706,000 d. 484,000 Work in process-Refining Department Work in processBlending Department Salaries and wages payable 118,000 602,000 652,000 Work in process-Blending Department Work in processRefining Department 652,000 760,000 Finished goods Work in processBlending Department 760,000 g(1). 1,420,000 Accounts receivable Sales 1,420,000 g(2). 660,000 Cost of goods sold Finished goods 660,000