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 balance 32,8 Completed and transferred to Blending 148,680 69,280 478,008 Materials Direct labor Overhead Harch 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $ $3,600, and overhead, $21.200 tment consists of the following elements: materials, $7,200; direct labor, Costs incurred during March in the Blending Department were. m applied to production, $104,000 aterials used, $45,000, direct labor, $17100, and overhead cost Required: our erirnes to the tens to trough to betning eprtand Blending Depariment during March Key