The gross earnings of the factory workers for Concord Company during the month of January are $73,000. Of the total accumulated cost of factory labor, 81% is related to direct labor and 19% is attributable to indirect labor.

(a)		Record the factory labor costs for the month of January.
(b)		Assign factory labor to production.

The gross earnings of the factory workers for Concord Company during the month of January are $73,000. Of the total accumulated cost of factory labor, 81% is related to direct labor and 19% is attributable to indirect labor. (a) Record the factory labor costs for the month of January. Assign factory labor to production (b) (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Work in Process Inventory Factory Labor Manufacturing Overhead $ $ (a) Incurred factory labor $ |(b) Direct labor (b) Indirect labor $ $ $ Balance A tA tA