Table Manufacturing purchases \($50,000\) of raw materials on account, and it in- curs \($40,000\) of factory labor costs. Journalize the two transactions on March 31 assuming the labor costs are not paid until April.

Data for Table Manufacturing are given in BE3-1. Supporting records show that

(a) the Assembly Department used \($24,000\) of raw materials and \($28,000\) 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.