The gross earnings of the factory workers for Sheffield Company during the month of January are $87,000. 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.g. (45).) Manufacturing Costs Factory Labor Manufacturing Overhead Work in Proce Incurred factory (a) labor Direct (b) labor Indirect (b) labor Balances Raw Materials Inventory $ $ $ $