Mendez Manufacturing (a) purchases $45,000 of raw materials on account, (b) and it incurs $50,000 of factory labor costs. Supporting records show that the Assembly Department used $24,000 of raw materials and $30,000 of the factory labor, and the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 200% 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.) Account Titles and Explanation Debit Credit