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 is assigned to departments on the basis of 188% of direct labour costs, Journalize the assignment of overhead to the assembly and finishing departments. (List all. debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)