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 inventory (20,000gal; $ 38,000 100% complete as to materials: 90% complete as to labor and overhead) Materials cost added:	Completed and transferred to Blending __________
Materials (390.000gal) 495,000
Direct labor 72,000
Overhead 181,000 ..
March 31 inventory (40,000gal; __________ 75% complete as to materials 25% complete as to labor and overhead)

The March 1 work in process inventory in the Refining Department consists of the following elements: material $25,000; direct labor, $4,000; and overhead, $9,000.

3. Prepare a production report for the Refinning Department for March