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 avallable for the Refining Department for March: The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,800; direct labor, $3,200, and overhead, $21,300 Costs incurred during March in the Blending Department were: moterials used, $45,000, direct labor, $17,100, and overheod cost applied to production, $105,000 Required: 1. Prepare joumal entries to record the costs incurred in both the Refining Department and Blending Department during Morch. Key your entries to the items (0) through (g) below. 0. Row materials used in production. b. Direct labor costs incurred. c. Manufacturing overhead costs incurred for the entire factory, $676,000. (Credit Accounts Payable) d. Manufacturing overhead was applied to production using o predetermined overhead rate. e. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department. $672,000 f. Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $780,000. g. Completed units were sold on account, $1,330,000. The Cost of Goods Sold was $600,000