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 Assign factory labor to production, (b) (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es (451) Manufacturing Costs Factory Labor Raw Materials Inventory Manufacturing Overhead Work in Proce $ $ $ $ Incurred factory (a) labor Direct (b) labor Indirect (b) labor $ $ $ Balance 5 or parentheses eg. (45).) facturing Overhead Work in Process Inventory $ $ Assistancelled - /1 E Question 2 of 13 View Policies Current Attempt in Progress During January, its first month of operations, Whispering Winds Company accumulated the following manufacturing costs: raw materials purchased $5,400 on account, factory labor $6,100, and utilities payable $2,500. In January, requisitions of raw materials for production are as follows: Job 1 $910, Job 2 $1,700, Job 3 $800, and general factory use $650. Record raw materials used. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Manufacturing Costs Work in Process Raw Materials Inventory Factory Labor Manufacturing Overhead Inventory Balance $ $ Direct materials Indirect materials 5300 $ Balance