The gross earnings of the factory workers for Larkin Company during the month of January are exist76,000. The employer's payroll taxes for the factory payroll are exist8,000. The fringe benefits to be paid by the employer on this payroll are exist6,000. Of the total 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. Stine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of exist3, 500 and two jobs in process: Job No. 429 exist2,000, and Job No. 430 exist1, 500. During May, a summary of source documents reveals the following. Stine Company applies manufacturing overhead to jobs at an overhead rate of 60% of direct labor cost. Job No. 429 is completed during the month. (a) Prepare summary journal entries to record (1) the requisition slips, (2) the time tickets, (3) the assignment of manufacturing overhead to jobs, and (4) the completion of Job No. 429. (b) Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Use a T-account.) A job order cost sheet for Ryan Company is shown below