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. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journatize 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 manually.)