$\backslash$table$[[$March $1$ balance,$34,800,$Completed and transferred,$],[$Materials$,138,600,$to Blending,$],[$Direct labor,$82,200,,],[$Overhead$,490,000,,],[$March $31$ balance,?,,$]]$

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$8,500$; direct labor, $$4,700$; and overhead, $$21,600.$

Costs incurred during March in the Blending Department were: materials used, $$45,000$; direct labor, $$17,000$; and overhead cost applied to production, $$113,000.$

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, $$662,000.$

f$.$ Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $$760,000.$

g$.$ Completed units were sold on account, $$1,320,000.$ The Cost of Goods Sold was $$680,000.$

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,$$206,600$