Warner Company purchases $53,000 of raw materials on account, and it incurs $63,800 of factory labor costs. Supporting records show that (a) the Assembly Department used $32,700 of the raw materials and $37,900 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments