Warner Company purchases $53,400 of raw materials on account, and it incurs $64,300 of factory labor costs. Supporting records show that
(a) The Assembly Department used $31,600 of raw materials and $37,900 of the factory labor,
(b) The Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31
Date Account Titles and Explanation Debit Credit
Mar. 31 _________________ _________ _________
__________________ __________ _________
__________________ __________ __________
(to record materials used)
March 31 ___________________ ____________ __________
___________________ ____________ ___________
___________________ ____________ ____________
(to assign factory labor to production)