The gross earnings of the factory workers for Larkin Company during the month of January are $90,000. The employers payroll taxes for the factory payroll are $9,300. The fringe benefits to be paid by the employer on this payroll are $5,300. Of the total accumulated cost of factory labor, 80% is related to direct labor and 20% 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.