Cullumber Company purchases $52,100 of direct raw materials and it incurs $63,100 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $31,000 of direct raw materials and $39,600 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 Manufacturing Costs Raw Materials Inventory Factory Labor Direct materials used $ Assign direct factory labor Work in Process Manufacturing Overhead Assembly Finishing $ 39600 $ $ -39600 12500