The gross earnings of the factory workers for Larkin Company during the month of January are $82,000. The employers payroll taxes for the factory payroll are $7,700. The fringe benefits to be paid by the employer on this payroll are $5,200. 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 factory labor to production.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record the factory labor costs for the month of January	enter a debit amount	enter a credit amount
	enter an account title to record the factory labor costs for the month of January	enter a debit amount	enter a credit amount
	enter an account title to record the factory labor costs for the month of January	enter a debit amount	enter a credit amount
	enter an account title to record the factory labor costs for the month of January	enter a debit amount	enter a credit amount
(b)	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount
	enter an account title to assign factory labor to production	enter a debit amount	enter a credit amount