Sandhill Company purchases $49,000 of raw materials on account, and it incurs $58,800 of factory labor costs. Supporting records show that (a) the Assembly Department used $23,520 of direct materials and $34,300 of direct labor, and (b) the Finishing Department used 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 outomatically indented when amount is entered. Do not indent manually.)