Total factory labor costs related to factory workers for Sunland Company during the month of January are $104,400. 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Factory Labor Debit 104400 Factory Wages Payable Work in Process Inventory 83520 Manufacturing Overhead 20880 Factory Labor eTextbook and Media List of Accounts Credit 104400 104400 Assistance Used