Orole Company purchases $55,000 of raw materials on account and it Incurs $66,000 of factory labor costs. Supporting records show that 

(a) Assembly Department used $26,400 of direct materials and $38,500 of direct labor, 

(b) The Finishing Department used the remainder Manufacturing overhead is assigned to departments on the basis of 160% of labor costs.

Journalize the assignment of overhead to the Assembly and Finishing Departments. (List all debit entries before credit entries. Credit account titles are autornatically indented when omount is entered, Do not indent manually) Date Account Titles Debit Credit Mar31