The gros earning of the factory worker for Vargas Company during the month of January are $66,000. The employer's payroll taxes for the facory 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 facory labor, 85% is related to direct labor and 15% is attributable to indirect labor.
Prepare the entry to assign factory labor to production.