Total factory labour costs related to factory workers for Oriole Company during the month of January are $92,900. Of the total accumulated cost of factory labour, 84% is related to direct labour and 16% is attributable to indirect labour. (a) Prepare the January 31 entry to record the factory labour costs for January. (b) Prepare the January 31 entry to assign factory labour 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 (a) Jan. 31 Debit Credit (b) Jan. 31