Total factory labor costs related to factory workers for Pharoah Company during the month of January are $81,000. 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	enter an account title for the journal entry on January 31	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 31	enter a debit amount	enter a credit amount
(b)	Jan. 31	enter an account title for the journal entry on January 31	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 31	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 31	enter a debit amount	enter a credit amount