Weber Company purchases $45,650of raw materials on account, and it incurs $61,800of factory labor costs. Supporting records show that (a) the Assembly Department used $30,130of raw materials and $39,450of 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.)