Warner Company purchases $54,600 of raw materials on account, and it incurs $62,700 of factory labor costs. Supporting records show that (a) the Assembly Department used $34,000 of the raw materials and $38,800 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)