The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,000; direct labor, $3,100; and overhead, $20,400. Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $17,500; and overhead cost applied to production, $100,000. Required: 1. 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