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EL5-1 Prep The gross earnings of the factory workers for Larkin Company during the month of January are S76,000. The employer's payroll taxes for the factory payroll are $8,000. The fringe benefits to be paid by the employer on this payroll are $6,000. Of the total accumulated cost of factory labor, 85% is related to direct labor and 15% is attributable to indirect labor. Instructions (b) Prepare the entry to assign the factory labor to production. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" (a) Prepare the entry to record the factory labor costs for the month of January Account Value Account Account Account Value Value Value (b) Prepare the entry to assign the factory labor to production. Account Account Value