Cullumber Company purchases $42,000 of raw materials on account, and it incurs $50,400 of factory labor costs. Supporting records show that (a) the Assembly Department used $20,160 of direct materials and $29,400 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. Journalize the assignment of overhead to the Assembly and Finishing Departments