g March 1 balance 33,600 Completed and transferred to Blending ? Materials 139,600 Direct labor 81,200 Overhead 475,000 March 31 balance ? The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,800; direct labor, $3,300; and overhead, $21,500. Costs incurred during March in the Blending Department were: materials used, $45,000; direct labor, $17,600; and overhead cost applied to production, $98,000. 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.

Raw materials used in production.
Direct labor costs incurred.
Manufacturing overhead costs incurred for the entire factory, $636,000. (Credit Accounts Payable.)
Manufacturing overhead was applied to production using a predetermined overhead rate.
Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $702,000.
Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $890,000.
Completed units were sold on account, $1,310,000. The Cost of Goods Sold was $750,000.

1)

Dr Work in process - refinement 139,600

Dr Work in process - blending 45,000

Cr Materials inventory 184,600

2)

Dr Work in process - refinement 81,200

Dr Work in process - blending 17,600

Cr Wages payable 98,800

3)

Dr Manufacturing overhead 636,000

Cr Accounts payable 636,000

4)

Dr Work in process - refinement 475,000

Dr Work in process - blending 98,000

Cr Manufacturing overhead 573,000

5)

Dr Work in process - blending 702,000

Cr Work in process - refinement 702,000

6)

Dr Finished goods inventory 890,000

Cr Work in process - blending 890,000

7)

Dr Accounts receivable 1,310,000

Cr sales revenue 1,310,000

Dr Cost of goods sold 750,000

Cr Finished goods inventory 750,000