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. Journalize the assignment of the costs to the processing departments on March 31. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually.)