The gross earnings of the factory workers for Larkin Company during the month of January are $73,000. The employer?s payroll taxes for the factory payroll are $8,200. The fringe benefits to be paid by the employer on this payroll are $5,700. Of the total accumulated cost of factory labor,81% is related to direct labor and19% 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 factory labor to production.