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,$32,600,$Completed and transferred$],[,,$to Blending$],[$Materials$,141,600,],[$Direct labor,$74,200,],[$Overhead$,486,000,],[$March $31$ balance,?,$]]$

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$8,600$; direct labor, $$3,600$; and overhead, $$20,400.$

Costs incurred during March in the Blending Department were: materials used, $$44,000$; direct labor, $$17,000$; and overhead cost applied to production, $$112,000.$

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, $$626,000.($Credit Accounts Payable.$)$

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, $$692,000.$