Warner Company purchases $51,100 of direct raw materials and it incurs $64,300 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $31,100 of direct raw materials and $44,200 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 $110,880 prior to assignment. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45)) Manufacturing Costs Factory Labor Raw Materials Inventory Manufacturing Overhead Balance $ $ $ Assigning Overhead e Textbook and Media Warner Company purchases $51,100 of direct raw materials and it incurs $64,300 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $31,100 of direct raw materials and $44,200 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 $110,880 prior to assignment. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es. (45)) Work in Process Manufacturing Costs Factory Labor Assembly Finishing Manufacturing Overhead $ $ $