E20A.1 (LO 1, 2), AP The gross earnings of the factory workers for Larkin Company during the month of January are $90,000. Of the total accumulated cost of factory labor, 85% is related to direct labor and 15% is attributable to indirect labor. Instructions Using the format shown in Illustration 20A.12: a. Record the factory labor costs for the month of January. b. Assign factory labor to production. Record manufacturing costs. 20A-33 *