Wildhorse Company purchases $$61,000$ of raw materials on account, and it incurs $$73,200$ of factory labor costs. Supporting records

show that $($a$)$ the Assembly Department used $$29,280$ of direct materials and $$42,700$ of direct 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. $($List all debit entries before credit entries. Credit

account titles are automatically indented when amount is entered. Do not indent m$$nually$.)$

Date Account Titles

Debit

Credit

Mar. $31$

Work in Process $-$ Assembly

Work in Process $-$ Finishing