Factory labor data for Weber Company are given in BE21-2. Manufacturing overhead is assigned to departments on the basis of 200% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments.

Data From BE21-2:

Data for Weber Company are given in BE21-1. Supporting records show that

(a) the Assembly Department used $24,000 of raw materials and $35,000 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.