Answer:
WIP Assembly  DEBIT 24,000
WIP Finishing   DEBIT 26,000
 Raw materials Inventory CREDIT 50,000
WIP Assembly  DEBIT 35,000
WIP Finishing   DEBIT 25,000
     Wages Payable CREDIT 60,000
Explanation:
Our first goal is to calculate the diference to get the finishing values
50,000 raw materials
assembly 24,000
50,000 - 24,000 = 26,000
Finishing 26,000
60,000 labor cost
Assembly 35,000
60,000 - 35,000 = 25,000
Finishing 25,000
Now we proceed to do the entries:
WIP Assembly  DEBIT 24,000
WIP Finishing   DEBIT 26,000
 Raw materials Inventory CREDIT 50,000
WIP Assembly  DEBIT 35,000
WIP Finishing   DEBIT 25,000
     Wages Payable CREDIT 60,000
<u>Important:</u> There is no information about a finished goods or transfer from one process to another, so we should assume both are still in progress and no transfer to either one or finished goods were made.
So the values are transfer to the WIP of each department.