Carla Vista Manufacturing incurs $79,400 of direct labour costs. Supporting records show that the assembly department used $44,700 of the direct labour and the finishing department used the remainder. Manufacturing overhead as assigned to depurtiments on the basis of 188% of direct labour costs. Journalize the assignment of overhead to the assenbly and finishing departments, Dar al debit entries before credit entries. Credit occount titles are automatlodly indented when the amount is entored, Do not indent nanually)