Crane Company purchases $$41,000$ of raw materials on account, and it incurs $$49,200$ of factory labor costs. Supporting records show that $($a$)$ the Assembly Department used $$19,680$ of direct materials and $$28,700$ 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 Departments. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date

Account Titles

Debit

Credit

Mar. $31$