Total factory labor costs related to factory workers for Ivanhoe Company during the month of January are $$77,400.$ Of the total accumulated cost of factory labor, $80\%$ is related to direct labor and $20\%$ 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.