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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.

$\backslash$table$[[$No$,$Transactions,General Journal,,Debit,Credit$],[1,$a$.,$Work in process$-$Refining Department,$0,144,600,],[,$Raw materials,ox$,,144,600$ox$],[2,$b$.,$Work in process$-$Refining Department,$0,56,200\backslash$times $,],[,$Salaries and wages payable,ox$,,58,200$ox$],[3,$c$.,$Manufacturing overhead,$0,686,000,],[,$Accounts payable,$0,,686,0000],[5,$e$.,$Work in process$-$Refining Department,$\backslash$theta $,682,000,],[,$Work in process$-$Blending Department,ox$,,682,0000],[6,$f$.,$Work in process$-$Blending Department,$\backslash$Theta $,730,0000,],[,$Finished goods,ox$,,730,0000],[7,$g$(1).,$Accounts receivable,$0,1,410,000,],[,$Sales,$0,,1,410,0000],[8,$g$(2).,$Cost of goods sold,$0,620,0000,],[,$Finished goods,$0,,620,000]]$ Complete this question by entering your answers in the tabs below.

Jost the journal entries from Requirement $1$ to $T-$accounts.Complete this question by entering your answers in the tabs below.

Jost the journal entries from Requirement $1$ to $T-$accounts. 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, $$8,200$; direct labor, $$3,200$; and

overhead, $$20,200.$

Costs Incurred during March in the Blending Department were materlals used, $$45,000$; direct labor, $$16,200$; and

overhead cost applied to production, $$107,000.$

Requlred:

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 materlals used in production.

b$.$ Direct labor costs Incurred.

c$.$ Manufacturing overhead costs incurred for the entire factory, $$686,000.($Credit Accounts Payable.$)$

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, $$682,000.$

f$.$ Units completed in the Blending Department were transferred to Finished Goods, $$730,000.$

g$.$ Completed units were sold on account, $$1,410,000.$ The Cost of Goods Sold was $$620,000.$

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 glven In the T$-$account shown above.$)$