Warner Company purchases $53,700 of raw materials on account, and it incurs $61,600 of factory labor costs. Supporting records show that (a) the Assembly Department used $32,900 of raw materials and $38,000 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.

Brief Exercise 16-2 Warner Company purchases $53,700 of raw materials on account, and it incurs $61,600 of factory labor costs. Supporting records show that (a) the Assembly Department used $32,900 of raw materials and $38,000 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 Debit Credit Mar. 31 (To record materials used) 31 (To assign factory labor to production)