Warner Compary purchases $50,500 of raw materials on account, and it incurs $65,000 of the factory labor costs. Supporting records show that (a) the Assembly Department used $31,700 of raw materials and $38,300 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 fCredit account tities are outomaticolly indented when amount is entered. Do not indent manuallys Work in Process - Assembly Work in Process - Finishing Raw Materials Inventory (To record materials used) 31 Work in Process-Assembly Work in Process-Finishing Factory Labor