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 March 1 balance 33,800 Completed and transferred to Blending Materials Direct labor Overhead March 31 balance 152,600 71,200 477,000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $7,300; direct labor, $4,800; and overhead, $21,700. Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $16,400; and overhead cost applied to production, $107,000