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 Department 33,900Completed and transferred to Blending March 1 balance Materials Direct labor Overhead 151,600 77,200 488,000 March 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,200; direct labor $4,500, and overhead, $21,200. Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $17,800; and overhead cost applied to production, $107,000