sheridan company pruchases $$52,600$ of raw materials on account, and it incurs $$65800$ of factory labor costs. supporting records show that $($a$)$ the assembly department used $$26100$ of the raw materials and $$40700$ of the factory labor, and $($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