Lubricants, Incorporated, produces a special kind of grease 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,$32,400,$Completed and transferred,$],[,,,],[$Materials$,144,600,,],[$Direct labor,$69,200,,],[$Overhead$,490,000,,],[$March $31$ balance,,,$],[,,,]]$

The March $1$ work in process inventory in the Refining Department includes materials, $$8,000$; direct labor, $$3,900$; and overhead, $$20,500.$

Costs incurred during March in the Blending Department were materials used, $$46,000$; direct labor, $$18,000$; and overhead cost applied to production, $$101,000.$

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, $$676,000.($Credit Accounts Payable.$)$

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

e$.$ Units completed in the Refining Department were transferred to the Blending Department, $$622,000.$

f$.$ Units completed in the Blending Department were transferred to Finished Goods, $$760,000.$

g$.$ Completed units were sold on account, $$1,440,000.$ The Cost of Goods Sold was $$670,000.$

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.$)$

$\backslash$table$[[$Raw materials,$$211,600$