The gross earnings of the factory workers for Bramble Company during the month of January are $82.000. Of the total accumulated cost of factory labor, 82% is related to direct labor and 18% 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.g. -45 or parentheses e.g. (45).) Manufacturing Costs Work in Process Inventory Raw Materials Inventory Factory Labor Manufacturing Overhead Incurred factory labor (a) (b) Direct labor Indirect labor (b) Balance