Brief Exercise 17-3 Weber Company purchases $45,730 of raw materials on account, and it incurs $62,110 of factory labor costs. Supporting records show that (a) the Assembly Department used $24,330 of raw materials and $42,040 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 200% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatically indented when amount s entered. Do not indent manually.)