Blossom Company purchases $$62,000$ of raw materials on account, and it incurs $$74,400$ of factory labor costs. Supporting records show that $($a$)$ the Assembly Department used $$29,760$ of direct materials and $$43,400$ of direct labor, and $($b$)$ the Finishing Department used the remainder.

Journalize the assignment of the costs to the processing departments on March $31.($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

Mar. $31$

Work in Process $-$ Assembly

Work in Process $-$ Finishing

Raw Materials Inventory

$($To record materials used$)$

$31$

Work in Process $-$ Finishing

$($To assign factory labor to production$)$