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.) Production costs of the Finishing Department in June in Cullumber Company are materials $21,600, labor $53,100, and overhead $32,400. Equivalent units of production are materials 36,000 and conversion costs 34,200 . Production records indicate that 32,400 units were completed and transferred out, and 3,600 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.)