Current Attempt in Progress The gross earnings of the factory workers for Vaughn Company during the month of January are $82.000 of the total accumulated cost of factory labor, 82% is related to direct labor and 18% is attributable to indirect labor la) Record the factory labor costs for the month of January Assion factory labor to production 16) (Enter negative amounts using either a negative sign preceding the number es 45 or parentheses 69.1451) Manufacturing Costs Raw Materials Inventory Factory Labor Work in Process Inve Manufacturing Overhead Incurred factory labor $ Direct labor Indirect labor $ $ Balance