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, 400 Completed and transferred to Blending Materials 152,600 Direct labor 73,200 Overhead 482,000 March 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,500; direct tabot, $3,700; and overhead, $21,200. Costs incurred during March in the Blending Department were materials used, $46,000; direct labor, 516,500; and overhead cost applied to production, $99,000 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, $646.000. (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, $632,000. 1. Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, 5730,000 9. Completed units were sold on account, $1.430,000. The Cost of Goods Sold was $680,000