The gross earnings of the factory workers for Larkin Company during the month of January are $76000. The employer's payroll taxes for the factory payroll are $8,000. The fringe benefits to be paid by the employer on the payroll are $6000. Of the toal accumulated cost of factory labor, 85% is related to direct labor and 15% 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.