The gross earnings of the factory workers for Crane Company during the month of January are $71,000. Of the total accumulated cost of factory labor, 80% is related to direct labor and 20% 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.. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory (a) Incurred factory labor $ (b) Direct labor (b) Indirect labor Balance