The gross earnings of the factory workers for Sheridan Company during the month of January are $74,000. Of the total accumulated cost of factory labor, 85% is related to direct labor and 15% 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 eg. (45).) Incurred factory (a) labor Direct (b) labor Indirect (b) labor Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Proce (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).) Manufacturing Costs Raw Materials Inventory Factory Labor Incurred factory (a) labor Direct (b) labor Indirect (b) labor Balances Manufacturing Overhead Work in Proce Manufacturing Overhead Work in Process Inventory (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor $ $ 1