Wildhorse Company purchases $$65,000$ of raw materials on account, and it incurs $$78,000$ of factory labor costs. Supporting records show that $($a$)$ the Assembly Department used $$31,200$ of direct materials and $$45,500$ of direct labor, and $($b$)$ the Finishing Department used the remainder.

Journalize the assignment of the costs to the processing departments on March $31.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

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$($To record materials used$)$

$31$

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$$

$$

$$

$$

$($To assign factory labor to production$)$