Sargunaraj Manufacturing purchases $74,300 of raw materials on account, and it incurs $83,600 of factory labour costs. Suppor records show that (a) the assembly department used $66,900 of raw materials and $44,300 of the factory labour, and (b) the finis department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Credit acco 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