CALCULATOR FULL SCREEN PRINTER VERSION BACK NE Brief Exercise 21-02 Oriole Company purchases $52,000 of Assembly Department used $32,300 of raw materials and $37,500 of the factory labor, and (b) the Finishing Department used the remainder. raw materials on account, and it incurs $65,800 of the factory labor costs. Supporting records show that (a) the 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 Date Account Titles and Explanation Debit Credit Mar. 31 (To record materials used) 31 (To assign factory labor to production)