Current Attempt in Progress

Oriole Company purchases $$55,000$ of raw materials on account, and it incurs $$66,000$ of factory labor costs. Supporting records show

that $($a$)$ the Assembly Department used $$26,400$ of direct materials and $$38,500$ 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. $($List all debit entries before credit entries.

Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles

Mar. $31$

Debit

Credit