The March 1 beginning inventory in the Blending Department consists of the following elements: raw materials. 52S.000: direct labour. $4,000: and overhead. $9,000. Costs incurred during March in the Bottling Department were materials used. $direct labour. 18,000: and overhead cost applied to production. $42,000. The company the weighted-average method in its process costing. Required: Prepare journal entries to record the cost incurred in both the Blending Department and the Bottling Department during March. Key your entries to the items 1 below: Raw materials were issued for use in production. Direct labour costs were incurred. Manufacturing overhead costs for the entire factory were incurred: $ Credit Accounts Payable.) Manufacturing overhead cost was applied to production using a predetermined over head rate