Cullumber Company purchases $64,000 of raw materials on account, and it incurs $76,800 of factory labor costs. Supporting record show that (a) the Assembly Department used $30,720 of direct materials and $44,800 of direct labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)