The following information is provided for Yoshi Company:

The gross earnings of factory workers during the month of October was $300,000. Of the total accumulated cost of factory labor, 75% related to direct labor and 25% is attributed to indirect labor. Yoshi Company uses a job-order costing system.

Instructions:

(1) Prepare the entry to record the factory labor costs for the month of October. The wages will not be paid to employees until November.

(2) Prepare the entry to assign factory labor to production.