Nature's Way Inc., keeps one of its production facilities busy making a perfume called Essence. The perfume goes through two processing department: blending and bottling. The following incomplete Work in Process account is provided for the blending process during March. Units are in ounces. 1. Prepare the required journal entries for the preceding transactions. a. Issued materials: to blending $147,600, to bottling $45,000. Date Account Titles and Explanation Ref Debit Credit b. Incurred direct labor cost: to blending $73,200, to bottling $17,000. Date Account Titles and Explanation Ref Debit Credit c. Manufacturing overhead costs for the entire factory was incurred, S140,000. (credit accounts payable ) Date Account Titles and Explanation Ref Debit Credit d. Manufacturing overhead was applied to production based on a predetermined overhead rate of 150% of direct labor cost. (Charge each process - blending and bottling) Date Account Titles and Explanation Ref Debit Credit