Data for Weber Company are given in BE21-1. Supporting records show that

(a) the Assembly Department used $24,000 of raw materials and $35,000 of the factory labor, and
(b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31.

Data From BE21-1:

Weber Company purchases $45,000 of raw materials on account, and it incurs $60,000 of factory labor costs. Journalize the two transactions on March 31 assuming the labor costs are not paid until April.