4. The gross earnings of the factory workers for Seeza Company during the month of March are $50,000. The employers payroll taxes for the factory payroll are $10,000. The fringe benefits to be paid by the employer on this payroll are $5,000. Of the total accumulated cost of factory labor, 70% is related to direct labor and 30% is attributable to indirect labor. Instructions: a) Prepare the entry to record the factory labor costs for the month of March. b) Prepare the entry to assign factory labor to production.