Answer:Please see answers in explanation column
Explanation:
a) Journal to record factory labor cost
       Account titles and explanation        Debit                Credit
Factory Labor                                             $480,000  
Factory wages payable                                                 $400,000
Employer payroll taxes payable                                  $80,000
Factory Labor=Factory wages payable+Employer payroll taxes payable                                  
= $400,000 + $80,000 =$480,000
b) Journal to transfer factory labour to production
 Account titles and explanation                                Debit             Credit  
Work in process inventory(480,000 x 75%)	$360,000  
Manufacturing Overhead(480,000 x 25%)          $120,000  
Factory Labor                                                                           $480,000