Warner Company purchases $51,500 of raw materials on account, and it incurs $65,400 of the factory labor costs. Supporting record show that (a) the Assembly Department used $27,500 of raw materials and $39,700 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 31 (To record materials used) (To assign factory labor to production) Debit Credit

Warner Company purchases $51,500 of raw materials on account, and it incurs $65,400 of the factory labor costs. Supporting record show that (a) the Assembly Department used $27,500 of raw materials and $39,700 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. (Credit account titles are automatically indented whe amount is entered. Do not indent manually.)