Brief Exercise 16-3 Your answer is partially correct. Try again. Weber Company purchases $50,400 of raw materials on account, and it incurs $63,700 of factory labor costs. Supporting records show that (a) the Assembly Department used $32,600 of raw materials and $39,300 of the factory 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Mar 31 Work in Process - Assembly Work in Process - Finishing 1100 Manufacturing Overhead