Warner Company purchases $51,100 of raw materials on account, and it incurs $64,300 of factory labor costs. Supporting records show that (a) the Assembly Department used $31,100 of the raw materials and $44,200 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to department on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Mar.31 Work in Process - Assembly 49760 X Work in Process - Finishing 53120 Manufacturing Overhead 82960 Click if you would like to Show Work for this question: Open Show Work