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 aterials Direct labor Overhead March 31 balance Mork in Process-Refining Department 33,800 Completed and transferred to Blending 154,600 83,200 486,000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials $8.600 direct labor $3.900, and overhead, $21,300. Costs incurred during March in the Blending Department were: materials used, $44,000. direct labor $16.200; and overhead cost applied to production, $103,000 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 materiais 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 overnead rate