Oriole Manufacturing incurs $83,600 of direct labour costs. Supporting records show that the assembly department used $44,200 of the direct labour and the finishing department used the remainder. Manufacturing overhead is assigned to departments on the basis of 184% of direct labour 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 the amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Debit Credit