$\backslash$table$[[,$Work in Process$-$Refining Department$],[$March $1$ balance,$32,600,$Completed and transferred,$],[,,$to Blending,$],[$Materials$,154,600,,],[$Direct labor,$83,200,,],[$Overhead$,473,000,,],[$March $31$ balance,?,,$]]$

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$8,300$; direct labor, $$4,200$; and overhead, $$20,100.$

Costs incurred during March in the Blending Department were: materials used, $$45,000$; direct labor, $$17,700$; and overhead cost applied to production, $$105,000.$

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, $$666,000.($Credit Accounts Payable.$)$

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, $$790,000.$

g$.$ Completed units were sold on account, $$1,420,000.$ The Cost of Goods Sold was $$670,000.$

$2.$ 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 $$210,600$

Work in process$-$blending department $$48,000$

Finished goods $$12,000$