The Allen Company has the following information for the Assembly Department for the month of October:

Materials purchased	$ 45,000
Materials used	49,000
Direct labor	30,000
Actual manufacturing overhead	56,000
Cost of goods completed and transferred to the Finishing Dept.	125,000

Overhead rate is 200 percent of direct labor costs. Allen Company uses a process costing system for the Assembly Department. The journal entry to record goods completed and transferred out of the Assembly Department would include a