llen company has the following information for the assembly department for the month of october: materials purchased $ 45,000 materials used 49,000 direct labor 30,000 actual manufacturing overhead 56,000 cost of goods completed and transferred to the finishing department 125,000 overhead rate is 200% of direct labor costs. allen company uses a process-costing system for the assembly department. the journal entry to record goods completed and transferred out of the assembly department and into the finishing department would include a