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. ng and Blending. Raw materials are introduced at The following incomplete Work in Process account is available for the Refining Department for March Work in Process-Refining Department Completed and transferred March 1 balance Materials Direct labor Overhead 31,600 147,600 80,200 474,000 to Blending March 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $7,100; direct labor, $3,600; and overhead, $20,900. Costs incurred during March in the Blending Department were: materials used, $44,000; direct labor, $16,900; and overhead cost applied to production, S