Carla Vista Company purchases $48000 of raw materials on account, and it incurs $57600 of factory labor costs. Supporting records show that (a) the Assembly department used $33600 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 department (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)