Sunland Company purchases $58,000 of raw materials on account, and it incurs $69,600 of factory labor costs. Supporting records show that (a) the Assembly Department used $27,840 of direct materials and $40,600 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 automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 31	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	enter an account title to record materials used	enter a debit amount	enter a credit amount
	(To record materials used)
31	enter an account title to record assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to record assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to record assign factory labor to production	enter a debit amount	enter a credit amount
	(To assign factory labor to production)