The gross earnings of the factory workers for Larkin Company during the month of January are $84,000. The employer's payroll taxes for the factory payroll are $9,400. The fringe benefits to be paid by the employer on this payroll are $5,100. Of the total accumulated cost of factory labor, 82% is related to direct labor and 18% is attributable to indirect labor.

a. Prepare the entry to record the factory labor costs for the month of January b. Prepare the entry to assign the factory labor to production.