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 The following incomplete Work in Process account is available for the Refining Department for March: Work in Process Refining Departeent March 1 balance 34,209 Completed and transferred to Blending Materials Direct labor Overhead March 31 balance 148,600 1,280 479,000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $9,000; direct labor, $3,700; and overhead, $21,500. Costs incurred during March in the Blending Department were: materials used, $44,000, direct labor, $16,800, and overhead cost applied to production, $117,000. 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