The following incomplete Work in Process account is available for the Refining Department for March:

The March $1$ work in process inventory in the Refining Department consists of the following elements: materials, $$7,100$; direct labor,

$$4,600$; and overhead, $$20,400.$

Costs incurred during March in the Blending Department were: materials used, $$44,000$; direct labor, $$16,700$; 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, $$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,

$$632,000.$

f$.$ Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $$740,000.$

g$.$ Completed units were sold on account, $$1,420,000.$ The Cost of Goods Sold was $$630,000.$

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.$)$