Lubricants, Incorporated, produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departmentsRefining 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 ProcessRefining Department Debit Credit March 1 balance 33,200 Completed and transferred to Blending ? Materials 143,600 Direct labor 71,200 Overhead 472,000 March 31 balance ? The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,600; direct labor, $4,800; and overhead, $19,800. Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $16,600; and overhead cost applied to production, $109,000. Required: 1. Prepare journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key your entries to the items (a) through (g) below.