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 38,000 Completed and transferred to Blending ? Materials 495,000 Direct labor 72,000 Overhead 181,000 March 31 balance ? 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 Blend