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The gross earnings of the factory workers for Waterway Company during the month of January are $88,000. Of the total accumulated cost of factory labor, 84% is related to direct labor and 16% is attributable to indirect labor. (a) Record the factory labor costs for the month of January. (b) Assign factory labor to production. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Manufacturing Work in Process Inventory Factory Labor Overhead Inventory Incurred factory (a) labor (b) Direct labor (b) Indirect labor Balance $ TA $