Sargunaraj Manufacturing purchases $72,900 of raw materials on account, and it incurs $80,800 of factory labour costs. Supporting records show that (a) the assembly department used $62,700 of raw materials and $42,900 of the factory labour, and (b) the finishing department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Mar. 31 (To record assignment of raw materials) (To record assignment of factory labour) Debit Credit