Warner Company purchases $51,000 of direct raw materials and it incurs $61,600 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $33,600 of direct raw materials and $45,600 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 $106,560 prior to assignment. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Manufacturing Costs						Work in Process
		Raw Materials Inventory		Factory Labor		Manufacturing Overhead		Assembly		Finishing
Balance		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Assigning Overhead		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount