Problem $5-17($Algo$)$ Cost Flows $[$LO $5-1]$

Lubricants, Incorporated, produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departments$-$Refining and Blending. Raw materials are introduced at various points in the Refining Department.

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

$\backslash$table$[[$Work in Process$-$Refining Department$],[$Debit$,,$Credit,$],[$March $1$ balance,$34,800,$Completed and transferred,$],[$Materials$,146,600,$to Blending,$],[$Direct labor,$74,200,,?$