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)

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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 Departmentused the rernainder. 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.) Accounts panalie Accounts Recelwable Cash Cont of Goods Sold Factery Labor Finished Goods liventory Meufacturine Oveite ad Row Manerisls imentory sales flevenue WocerPavabin Workinproces-Anembly Work in Process-Dending WorhinProken-Canning Workin Process-Cookne Work in Process-Cutting Woelin Friccess Finishive Work in Procets - Machiniles Wowh Process: Miwins Workin Proceu-Psichige