Weber Company purchases $44,270 of raw materials on account, and it incurs $52,730 of factory labor costs. Supporting records show that (a) the Assembly Department used $27,580 of raw materials and $33,320 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 150% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments.

Account Titles and Explanation Debit Credit