The gross earnings of factory workers for Crane Company during the month of January are $$604,800.$ Of the total factory labor cost, $75\%$ is attributable to direct labor and $25\%$ is attributable to indirect labor.

$($a$)$

Use the grid below to record the factory labor costs for the month of January.

Manufacturing Costs

Work in Process Invent

Raw Materials Inventory

Factory Labor

Manufacturing Overhead

$($a$)$ $

$

$