Blossom Manufacturing purchases $73,100 of raw materials on account, and it incurs $81,200 of direct labour costs. Supporting records show that (a) the assembly department used $63,300 of direct materials and $43,100 of direct labour, 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 the amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Mar. 31 (To record assignment of raw materials) (To record assignment of factory labour) Debit Credit