Lubricants, Inc., produces a special kind of grease that is widely used by race car drivers. The grease ls 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 Hork in ProcessRefining Department March 1 balance 34,000 Completed and tranaferred Materials Direct labor 144,600 to Blending 69,200 Harch 31 balance The March 1 work in process Inventory in the Refining Department consists of the following elements: materials, $8,400, direct labor $4,100; and overhead, $21,500 Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $17,300, and overhead cost applied to production, $101,000 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, $716,000. (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 $662,000. Check my work omplete with respect to processing in the Refining Department were transferred to the Blending Department, $662,000. Wunt omresto wioh espect to praoesingnthe lenig de ero tonsfred to Finished Goods,$5700,000 2. Post t the journal entries from () 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 (The Raw materials Work in process-Blending Department 49,000 Pinished goods 213,600 s 19,000 Complete this question by entering your answers in the tabs below Required 1Required 2 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet