I'm not sure as to how I got the numbers incorrect yet I got the last number right by adding those two together. I've tried swapping the numbers and it didnt work and I have one attempt left. Any idea what I did incorrect?

Your answer is partially correct. Try again. Warner Company purchases $54,800 of raw materials on account, and it incurs $63,600 of factory labor costs. Supporting records show that (a) the Assembly Department used $29,700 of the raw materials and $42.900 of the factory 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Mar. 31 Work in Process - Assembly 54,240 Work in Process - Finishing 47,520 Manufacturing Overhead 101,760