Crane Company purchases $$52,000$ of raw materials on account, and it incurs $$62,400$ of factory labor costs. Supporting records show that $($a$)$ the Assembly Department used $$24,960$ of direct materials and $$36,400$ of direct labor, and $($b$)$ the Finishing Department used the remainder.

Journalize the assignment of the costs to the processing departments on March $31.($List all debit entries before credit entries. Credit