The gross earnings of the factory workers for Waterway Company during the month of January are $86,000. Of the total accumulated cost of factory labor, 81% is related to direct labor and 19% is attributable to indirect labor. a) Record the factory labor costs for the month of January b) Assien factory labor to production (Enter negative amounts using either a negative sin preceding the number es 45 or parentheses es (451) Manufacturing Costs Raw Materials inventory Factory Labor Manufacturing Overhead Work in Pri Incurred factory a labor $ s Direct (15) Labor Manufacturing Costs Raw Materials inventory Factory Labor Manufacturing Overhead Work in Pr incurred factory a labor $ $ Direct (b) labor Indirect (b) labor $ Balance --/1 Manufacturing Costs tory Factory Labor Manufacturing Overhead Work in Process Inventory S $ $ d Media