Crane Company purchases $$51,300$ of direct raw materials and it incurs $$62,800$ of direct factory labor costs. Supporting records

show that $($a$)$ the Assembly Department used $$32,800$ of direct raw materials and $$40,900$ of direct factory labor, and $($b$)$ the Finishing

Department used the remainder.

Record the assignment of the costs to the processing departments using the following format. $($Enter negative amounts using either $a$

negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$