Lubricants, Incorporated, 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 March 1 balance Work in Process-Refining Department Debit 34,000 Credit Completed and transferred to Blending Materials Direct labor Overhead March 31 balance 141,600 72,200 483,000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,800, direct labor, $4,500; and overhead, $20,700 Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $16,000, and overhead cost applied to production, $110,000 Check my