Weber Company purchases $54,100 of raw materials on account, and it incurs $64,900 of factory labor costs. Supporting records show that (a) the Assembly Department used $31,500 of raw materials and $38,100 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