The gross earnings of the factory workers for Sunland Company during the month of January are $73,000. Of the total accumulated cost of factory labor, 83% is related to direct labor and 17% is attributable to indirect labor. (a) (b) Record the factory labor costs for the month of January Assign factory labor to production. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg. (45) Raw Materials Inventory Manufacturing Costs Factory Labor Manufacturing Overhead Work in Proce $ $ Incurred factory (a) labor Direct (b) labor Indirect (b) labor Balance $ The gross carnings of the factory workers for Sunland Company during the month of January are $73,000. 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 (b) Assign factory labor to production (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es (45) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory $ $ $ $ $ $ $