Sunland Company purchases $47,000 of raw materials on account, and it incurs $56,400 of factory labor costs. 5 upporting records show that (a) the Assembly Department used $22560 of direct materials and $32,900 of direct /3b0 or and (b) the Finishing Department used the remainder. Joumalize the assignment of the costs to the processing departments on March 31 . (List oll debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually.)