Lubricants, Inc, produces a special kind of grease that is widely used by race car drivers. The grease is produced in two 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 Karch 1 balance 33,200 Completed and transferred to Blending Materials Direct labor Overhead March 31 balance 146,600 66,200 489,000 The March 1 work in process inventory in the Refining Department consists of the following elemnts: materiais, $8.900, direct labor. $3,100; and overhead, $21,200. Costs incurred during March in the Blending Department were: materials used, $45,000, direct labor, $16,200, and overhead cost applied to production, $113,000. Required: your entries to the items (a) through (g) below. record thte coests incuredboth the Refning Department and Biending Depariment during March. 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 comnlete with respect to nrooessina in the Refinina Denartment were transferred to the Blendina Denartment. KPrev 3 of 3 Next