The gross earnings of the factory workers for Marigold Company during the month of January are $$79,000.$ Of the total accumulated cost of factory labor, $84\%$ is related to direct labor and $16\%$ is attributable to indirect labor. $($a$)$ Record the factory labor costs for the month of January. $($b$)$ Assign factory labor to production. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$