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 eg.-45 or parentheses e.g. (45).) Incurred factory (a) labor Direct (b) labor Indirect (b) labor Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Proces