The gross earnings of factory workers for Sheridan Company during the month of January are $$441,600.$ Of the total factory labor cost$\mathrm{.}759$ is attributable to direct labor and $2596$ is attributable to indirect labor.

$($b$)$

Use the grid below to record the as signment of factory $/$ abor to production. $($Enter negative amounts using either a negative sign preceding the number e$\mathrm{.}8.45$ or parentheses eg$.(45))$