Cullumber Company purchases $$42,000$ of raw materials on account, and it incurs $$50,400$ of factory labor costs. Supporting records show that $($a$)$ the Assembly Department used $$20,160$ of direct materials and $$29,400$ 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 account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$Mar$.31,$Work in Process $-$ Assembly,,$],[,$work in progress finishing,,$],[,($To record materials used$),,],[31,,,],[,$factory wages,,$]]$

$($To assign factory labor to production$)$