The gross earnings of the factory workers for Sheffield Company during the month of January are $72,000. Of the total accumulated cost of factory labor, 83% is related to direct labor and 17% is attributable to indirect labor. (a) Record the factory labor costs for the month of January (6) Assign factory labor to production. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Incurred factory (a) labor $ Direct (b) labor Indirect (b) labor Work in Process Inventory $ $ Balance $ $ $ $ e Texthon and