The gross earnings of factory workers for Carla Vista Company during the month of January are $472,000. The employer's payroll taxes for the factory payroll are $94,400. Of the total accumulated cost of factory labor, 75% is related to direct labor and 25% is attributable to indirect labor. (a) Prepare the entry to record the factory labor costs for the month of January. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit