Blossom Company purchases $40,000 of raw materials on account, and it incurs $48,000 of factory labor costs. Supporting records show that (a) the Assembly Department used $19,200 of direct materials and $28,000 of direct labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments

Date	Account Titles	Debit	Credit
Mar.31	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount