The March $1$ work in process inventory in the Refining Department includes materials, $$9,000$; direct labor, $$3,500$; and

overhead, $$20,000$

Costs incurred during March in the Blending Department were materials used, $$45,000$; direct labor, $$16,300$; and

overhead cost applied to production, $$102,000.$

Required:

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, $$616,000.($Credit Accounts Payable.$)$

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, $$662,000.$

f$.$ Units completed in the Blending Department were transferred to Finished Goods, $$770,000.$

g$.$ Completed units were sold on account, $$1,350,000.$ The Cost of Goods Sold was $$600,000.$

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 given in the T$-$account shown above.$)$

Answer is not complete.

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.