that $($a$)$ the Assembly Department used $$21,120$ of direct materials and $$30,800$ 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 manuallycl$)$

Date Account Titles and Explanation

Debit

Credit

Mar. $31$

$($To record materials used$)$

$31$

$($To assign factory labor to production$)$