Lubricants, Inc. , roduces a special kind of grease that is widely used by race car drivers. The grease is pro departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department duced in two processing The following incomplete Work in Process account is available for the Refining Department for March 27090) 32,900 Completed and transferred to Blending March 1 balance 2:27:02 Materials Direct labor Overhead March 31 balnce 142,600 77,280 486,000 Book Print ect labor neThe March 1 work in process inventory in the Refining Department consists of the following elements: materials.s rences $3.600: and overhead, $21400 in the Blending Department were: materials used, $45.000, direct labor, $16.500: and overhead cost applied to production, $102,000 Required: your entries to the items (a) through (g) below. to record the costs incurred in both the Refining Department and Blending Department during March.Key