Lubricants, Incorporated, produces a special kind of grease widely used by race car drivers. The grease is produced in two processing

departments$-$Refining and Blending. Raw materlals are introduced at varlous points in the Refining Department.

The following Incomplete Work in Process account Is avallable for the Refining Department for March:

The March $1$ work in process Inventory in the Refining Department Includes materlals, $$9,000$; direct labor, $$4,200$; and overhead,

$$21,700.$

Costs Incurred during March In the Blending Department were materlals used, $$46,000$; direct labor, $$17,900$; and overhead cost

applied to production, $$110,000.$

Required:

Prepare Journal entrles to record the costs Incurred In both the Refining Department and Blending Department during March. Key

your entrles to the Items $($a$)$ through $)$ below.

a$.$ Raw materlals used in production.

b$.$ Direct labor costs incurred.

c$.$ Manufacturing overhead costs incurred for the entire factory, $$676,000.($Credit Accounts Payable.$)$

d$.$ Manufacturing overhead was applied to production using a predetermined overhead rate.

e$.$ Units completed in the Refining Department were transferred to the Blending Department, $$672,000.$

f$.$ Units completed in the Blending Department were transferred to Finished Goods, $$790,000.$

g$.$ Completed units were sold on account, $$1,320,000.$ The Cost of Goods Sold was $$640,000.$

Post the journal entrles 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.$)$

Complete this question by entering your answers in the tabs below.

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.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.