The gross earnings of the factory workers for Marigold Company during the month of January are $$89,000.$ Of the total accumulated cost of factory labor, $82\%$ is related to direct labor and $18\%$ 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$\mathrm{.}8.(45).)$

$\backslash$table$[[,$Manufacturing Costs,Work in Process Inventory$],[,$Raw Materials Inventory,Factory Labor,Manufacturing Overhead$],[($a$)$ Incurred factory labor,$$,,$i$,$$$],[($b$)$ Direct labor,,,,$],[($b$)$ Indirect labor,.,,$16020,],[$Balances$,$$$,,$$$,$$$]]$