accumulated cost of factory labor, $80\%$ is related to direct labor and $20\%$ is attributable to indirect labor.

$($a$)$ Prepare the January $31$ entry to record the factory labor costs for the month of January.

$($b$)$ Prepare the January $31$ entry to assign factory labor to production.

$($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

$($a$)$ Jan. $31$ Factory Labor

Factory Wages Payable

$($b$)$ Jan. $31$ Work in Process Inventory

Manufacturing Overhead