Warner Company purchases $53,000 of raw materials on account, and it incurs $63,500 of factory labor costs. Supporting records show that (a) the Assembly Department used $30,700 of raw materials and $42,800 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.)