Marigold Company purchases $54,800 of direct raw materials and it incurs $63,600 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $29,700 of direct raw materials and $42.900 of direct factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Record the assignment of overhead to the Assembly and Finishing Departments using the following format. Assume the balance in Manufacturing Overhead was $109,760 prior to assignment. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses es. (451) Manufacturing Costs Work in P Assembly Raw Materials Inventory Factory Labor Manufacturing Overhead Balance $ $ $ Assigning Overhead Work in Process Assembly Factory Labor Manufacturing Overhead Finishing $ $ $ $