Oriole Company purchases $55,000 of raw materials on account, and it incurs $66,000 of factory labor costs. Supporting records shov that (a) the Assembly Department used $26,400 of direct materials and $38,500 of direct labor, and (b) the Finishing Department usec the remainder. Journalize the assignment of the costs to the processing departments on March 31. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)