Weber Company purchases $45,650 of raw materials on account, and it incurs $61,800 of factory labor costs. Supporting records show that (a) the Assembly Department used $30,130 of raw materials and $39,450 of the factory labor, and (b) the Finishing Department used the remainder.
Journalize the assignment of the costs to the processing departments on March 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)