$\backslash$table$[[$Work in Process$-$Refining Department$],[$March $1$ balance,$33,900,$Completed and transferred$],[,,$to Blending$],[$Materials$,153,600,],[$Direct labor,$68,200,],[$Overhead$,474,000,],[$March $31$ balance,?,$]]$

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$8,900$; direct labor, $$3,400$; and overhead, $$21,600.$

Costs incurred during March in the Blending Department were: materials used, $$44,000$; direct labor, $$16,100$; and overhead cost applied to production, $$109,000.$

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 usedin production.

b$.$ Direct labor costs incurred.

c$.$ Manufacturing overhead costs incurred for the entire factory, $$706,000.($Credit Accounts Payable.$)$

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, $$672,000.$

f$.$ Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $$730,000.$

g$.$ Completed units were sold on account, $$1,470,000.$ The Cost of Goods Sold was $$610,000.$

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$