The gross earnings of the factory workers for Vargas Company during the month of January are $62,200. The employer's payroll taxes for the factory payroll are $8,500. The fringe benefits to be paid by the employer on this payroll are $4,800. Of the total accumulated cost of factory labor, 85% is related to direct labor and 15% is attributable to indirect labor.

Instructions
a. Prepare the entry to record the factory labor costs for the month of January.
b. Prepare the entry to assign factory labor to production.