Warner Company purchases $50,600 of direct raw materials and it incurs $62,400 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $31,600 of direct raw materials and $41,200 of direct factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Record the assignment of overhead to the Assembly and Finishing Departments using the following format. Assume the balance in Manufacturing Overhead was $107,840 prior to assignment. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses es. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Assembly Balance $ $ $ $ Assigning Overhead Work in Process Manufacturing Overhead Assembly Finishing $ $ $