Ivanhoe Company purchases $54,000 of raw materials on account, and it incurs $64,800 of factory labor costs. Supporting records show that (a) the Assembly Department used $25,920 of direct materials and $37,800 of direct labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31.

Crane Company purchases $52,000 of raw materials on account, and it incurs $62,400 of factory labor costs. Supporting records show that (a) the Assembly Department used $24,960 of direct materials and $36,400 of direct labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Uist all debit entries before credit entrics. Credit occount titles are cutomaticolly indented when amount is entered. Do not indent manuallik)