Total factory labor costs related to factory workers for Cullumber Company during the month of January are $75,600. Of the total accumulated cost of factory labor, 90% is related to direct labor and 10% is attributable to indirect labor. (a) Prepare the January 31 entry to record the factory labor costs for the month of January. (b) Prepare the January 31 entry to assign factory labor to production. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (a) Jan. 31 (b) Jan. 31