The gross earnings of the factory workers for Crane Company during the month of January are $$73,000.$ Of the total accumulated cost of factory labor, $83\%$ is related to direct labor and $17\%$ 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$.(45).)$