BE3.3 (LO 2), AP Direct labor data for Warner Company are given in BE3.2. Manufacturing overhead is assigned to departments on the basis of 160% of direct labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. Information from BE 3.2: Supporting records show that (a) the Assembly Department used $24,000 of direct materials and $35,000 of direct labor, and (b) the Finishing Department used the remainder. Mar. 31 Work in Process-Assembly Department Work in Process-Finishing Department 24,000 35,000 Manufacturing Overhead 60,000 Mar. 31 Work in Process-Assembly Department Work in Process-Finishing Department 56,000 40,000 Mar. 31 Manufacturing Overhead Manufacturing Overhead Work in Process-Assembly Department Work in Process-Finishing Department 96,000 96,000 56,000 40,000 Mar. 31 Cost of Goods Sold 96,000 Manufacturing Overhead 96,000