At Crane Company, overhead is assigned to production departments at the rate of $$5$ per machine hour. In July, machine hours were $3,780$ in the Machining Department and $3,024$ in the Assembly Department.

Prepare the entry to assign overhead to production. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

July $31$