The gross earnings of factory workers for Cullumber Company during the month of January are $614,400. Of the total factory labor cost, 75% is attributable to direct labor and 25% is attributable to indirect labor. (a) Your answer is correct Use the grid below to record the factory labor costs for the month of January Manufacturing Costs Work in Proc Raw Materials Inventory Factory Labor Manufacturing Overhead (b) Use the grid below to record the assignment of factory labor to production. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Manufacturing Costs Work in Process Inver Raw Materials Inventory Factory Labor Manufacturing Overhead (b) (b)