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:

$\backslash$table$[[$Work in Process$-$Refining Department$],[$Debit$,,$Credit,,$],[$March $1$ balance,$33,400,$Completed and transferred,,$],[,,$to Blending,?,$],[$Materials$,140,600,,,],[$Direct labor,$74,200,,,],[$Overhead$,476,000,,,],[$March $31$ balance,?,,,$]]$

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$7,900$; direct labor, $$4,200$; and overhead, $$21,300.$

Costs incurred during March in the Blending Department were: materials used, $$46,000$; direct labor, $$17,000$; and overhead cost applied to production, $$104,000.$

Required:

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.

a$.$ Raw materials used in production.

b$.$ Direct labor costs incurred.

c$.$ Manufacturing overhead costs incurred for the entire factory, $$696,000.($Credit Accounts Payable.$)$

d$.$ Manufacturing overhead was applied to production using a predetermined overhead rate.

e$.$ Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $$662,000.$

f$.$ Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $$800,000.$

g$.$ Completed units were sold on account, $$1,380,000.$ The Cost of Goods Sold was $$640,000.$