Pharoah Company purchases $54,600 of direct raw materials and it incurs $63,000 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $30,100 of direct raw materials and $40,100 of direct factory labor, and (b) the Finishing Department used the remainder. Record the assignment of the costs to the processing departments using the following format. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	Raw Material Inventory	Factory Labor	Manufacturing Overhead	Assembly	Finishing
Direct Materials Used	-	-	-	-	-
Assign Direct Factory Labor	0	-	0	40,100	22,900