Sunland Company purchases $47,000 of raw materials on account, and it incurs $56,400 of factory labor costs. Supporting records show that (a) the Assembly Department used $22,560 of direct materials and $32,900 of direct 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.