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: Work in Process-Refining Department Debit March 1 balance Materials Direct labor Overhead March 31 balance 33,700 140,600 72,200 485,000 P Credit Completed and transferred to Blending ? The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,300; direct labor, $4,300; and overhead, $21,100. Costs incurred during March in the Blending Department were: materials used, $46,000; direct labor, $16,800; and overhead cost applied to production, $106,000. 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.