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 $9,000. The fringe benefits to be paid by the employer on this payroll are $6,900. 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.