The gross eamings of the factory workers for Coronado Company during the month of January are $78,000,0f the total accumulated cost of factory labor, 85% is related to direct labor and 15% 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.s. 45 or parentheses e.g. (45).)