Your answer is partially correct. Warner Company purchases $55,000 of raw materials on account, and it incurs $62,100 of factory labor costs. Supporting records show that (a) the Assembly Department used $31,000 of the raw materials and $43,600 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Mar.31 Work in Process-Assembly Work in Process-Finishing Manufacturing Overhead Debit 61120 38240 Credit 99360