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: March 1 balance Materials Direct labor Overhead March 31 balance Work in Process-Refining Department 32,500 Completed and transferred to Blending 152,600 64,200 472,000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $7,000; direct labor $3,900; and overhead, $21,600. Costs incurred during March in the Blending Department were: materials used, $44,000; direct labor, $17,700, and overhead cost applied to production, $117,000. 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. < Prev 5 of 7 Next >