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: Completed and transferred to Blending March 1 balance Materials Direct labor Overhead 32,100 140,600 81,200 474,000 March 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor materials, $7,100; direct labor, $4,400; and overhead, $20,600 $16,200; and overhead cost applied to production, $104,000 Required: 1. Prepare journal entries to record the costs incurred in both the Refining Department and Blending Department during March. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Raw materials were issued for use in production