Warner Company purchases $50, 100 of raw materials on account, and it incurs $61,000 of factory labor costs. Supporting records show that (a) the Assembly Department used $24.100 of raw materials and $36,000 of the factory labor, and (b) the Finishing Department used the remainder Journalize the assignment of the costs to the processing departments on Marche 1. (Credit account eieres are automatically indented when amount is entered. Do not indent manually Date Account Tities and Explanation Debit Credit Mar. 31 Work in Process - Assembly 57600 40.000 Work in Process - Finishing 97800 Manufacturing Overhead (To record materials used) DIT ON III 31 tinn