Sunland Company purchases $51,400 of raw materials on account, and it incurs $63,300 of the factory labor costs. Supporting records show that (a) the Assembly Department used $25,900 of raw materials and $37,800 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Mar. 31 Account Titles and Explanation 31 (To record materials used) (To assign factory labor to production) Debit Credit