Warner Company purchases dollar. $ 52, 900 of raw materials on account, and it occurs $ 61, 400 of factory labor costs. Supporting records show that (a) the Assembly Deial differentialment used $ 30, 300 of raw materials and $ 43,000 of the factory labor, and(b) the Finishing Deial differentialment used the remainder. Journalize the assignment of the costs to the processing deial differentialments on March 31