Rachel Company manufactures phones in a two-department process that involves Assembly and Finishing. The Assembly Department reported the follow data for the past month: Direct materials added $336,000 Direct labor 460,800 Factory overhead 230,400 Total costs to account for $1,027,200 Units started 80,000 Units completed and transferred 67,200 Units not complete 12,800 Units in beginning inventory 0 The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs. The journal entry to record the units completed and transferred to the Finishing Department in:.