I am having trouble figuring out this question : Concord Company purchases $52,200of raw materials on account, and it incurs $62,200of factory labor costs. Supporting records show that (a) the Assembly Department used $31,900of the raw materials and $44,200of 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.