Ivanhoe Company purchases $43,000 of raw materials on account, and it incurs $51,600 of factory labor costs. Supporting records show that (a) the Assembly Department used $20,640 of direct materials and $30,100 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.) Date Account Titles Mar.31 Debit Credit List of Accounts Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labor Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Revenue Wages Payable Work in Process - Assembly Assistance Used Work in Process - Assembly Work in Process - Blending Work in Process - Canning Work in Process - Cooking Work in Process - Cutting Work in Process - Finishing Work in Process - Machining Work in Process - Mixing Work in Process - Packaging