The gross earnings of the factory workers for Oriole Company during the month of January are $$72,000.$ The employer's payroll taxes for the factory payroll are $$8,100.$ The fringe benefits to be paid by the employer on this payroll are $$4,300.$ Of the total accumulated cost of factory labor, $84\%$ is related to direct labor and $16\%$ is attribulable 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.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$$

$$

$$

$$

$$

$$

$($b$)$

$$

$$