Warner Company purchases $51,100 of direct raw materials and it incurs $61,400 of direct factory labor costs. Supporting records show that (a) the Assembly Department used $31,000 of direct raw materials and $41,500 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 $106,240 prior to assignment. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)