Ozark Refining Company processes gasoline. Petroleum is placed in production in the Refining Department and, after processing, is transferred to the Blending Department, where detergents are added. The finished blended gasoline emerges from the Blending Department.
There were no inventories of work in process at the beginning or at the end of December 2008. Finished goods inventory at December 1 was 8,000 barrels of gasoline at a total cost of $296,000.
Transactions related to manufacturing operations for December are summarized as follows:
a. Materials purchased on account, $682,400.
b. Materials requisitioned for use: Refining, $580,200 ($567,800 entered directly into the product); Blending, $98,400 ($92,200 entered directly into the product).
c. Labor costs incurred: Refining, $165,100 ($134,200 entered directly into the product); Blending, $80,200 ($57,800 entered directly into the product).
d. Miscellaneous costs and expenses incurred on account: Refining, $21,100; Blending, $7,000.
e. Expiration of various prepaid expenses: Refining, $5,000; Blending, $3,000.
f. Depreciation charged on plant assets: Refining, $43,500; Blending, $19,200.
g. Factory overhead applied to production, based on processing hours: $111,900 for Refining and $58,100 for Blending.
h. Output of Refining: 28,000 barrels.
i. Output of Blending: 28,000 barrels of gasoline.
j. Sales on account: 30,000 barrels of gasoline at $60 per barrel. Credits to the finished goods account are to be made according to the first-in, first-out method.

Instructions
Journalize the entries to record the transactions, identifying each by letter. Include as an explanation for entry (j) the number of barrels and the cost per barrel of gasoline sold.