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$],[$March $1$ balance,$32,800,$Cobit,Credit$],[$Materials$,154,600,$Blending and transferred to$,],[$Direct labor,$78,200,,],[$Overhead$,486,060,,],[$March $31$ balance,?,,$]]$

The March $1$ work in process inventory in the Refining Department includes materials, $$7,600$; direct labor, $$4\mathrm{.}900$; and overhead, $$20,300.$

Costs incurred during March in the Blending Department were materials used, $$46,000$; direct labor, $$17,700$; and overhead cost applied to production, $$99,000.$

Requlred:

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 completed in the Refining Department were transferred to the Blending Department, $$642,000.$

f$.$ Units completed in the Blending Department were transferred to Finished Goods, $$770,000.$

g$.$ Completed units were sold on account, $$1,410,000.$ The Cost of Goods Sold was $$590,000.$

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.$)$

Raw materials

Finished coods $$21\mathrm{.}000$