Warner Company purchases $50,100 of raw materials on account, and it incurs $61,000 of the 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 March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Work in Process Assembly Work in Process - Finishing Raw Materials Inventory (To record materials used) 31 Work in Process - Assembly Work in Process - Finishing Factory Labor (To assign factory labor to production) Debit Credit 57600 40000 41300 24300 97600 65600