Lubricants, Incorporated, produces a special kind of grease that is widely used by race cor drivers. The grease is produced in two processing departments$-$Refining and Blending. Row materials are introduced at various pointe in the Refining Department.The following incomplete Work in Process account is available for the Refining Department for March:Work in Process$-$Refining DepartmentDebitMarch $1$ balance$33,000$cneditCompleted and transferred to BlendingMaterialsDirect laborDverheadMarch $31$ balance$495,80072,008181,000$The March $1$ work in process inventory in the Refining Department consists of the following elements: materials. $$25,000$; direct labor;$$4,000$; and overhead, $$9,000.$Costs incurred during March in the Blending Department were: materials used, $$115,000$; direct labor, $$18,000$; and overhead cost applied to production, $$42,000.$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 $(0)$ through $($g$)$ below.a$.$ Raw materials used in production.b$.$ Direct labor costs incurredc. Manufacturing overhead costs incurred for the entire factory. $$225,000.($Credit Accounts Payable.$)$d$.$ Manufacturing overhead was applied to production using a predetermined overhead rate.e$.$ Units that were complete with respect to procesging in the Refining Department were transferred to the Blending Department.$$740,000$f$.$ Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $$950,000.$g$.$ Completed units were sold on account, $$1,500,000.$ The Cost of Goods Sold was $$900,000\mathrm{.}2.$ Post the journal entries from $(1)$ above to T$-$accounts. The following account balances existed at the beginning of March. $($The beginning balance in the Refining Department's Work in Process is given in the T$-$account shown above.$)$Raw materialsWark an process$-$Biending DopartmentFinashed goods$ $518,080$$ $65,000$$$626,8$B$8$Complete this question by entering your answers in the tabs belos.Required $2$Post the journal entries from Requirement $1$ to T$-$accounts.