The gross earnings of the factory workers for Vaughn 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 (b) Assign factory labor to production. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead Work in Process Inventory Incurred factory labor (a) 59760 (b) Direct labor (b) Indirect labor 12240 Balance 72000 e Textbook and Media e Textbook 1 eTextbook 2