Sanchez Manufacturing purchases $47,580 of raw materials on account, and it incurs $54,530 of factory labor costs.
Supporting records show that (a) the Assembly Department used $21,190 of raw materials and $32,940 of the factory labor, and (b) the Finishing Department used the remainder.
Manufacturing overhead is assigned to departments on the basis of 210% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments.