Coronado Company installed a standard cost system on January $1.$ Selected transactions for the month of January are as follows.

$1.$ Purchased $18,400$ units of raw materials on account at a cost of $$3\mathrm{.}70$ per unit. Standard cost was $$3\mathrm{.}40$ per unit.

Issued $18,400$ units of raw materials for jobs that required $18,200$ standard units of raw materials.

Incurred $16,000$ actual hours of direct labor at an actual rate of $$4\mathrm{.}30$ per hour. The standard rate is $$4\mathrm{.}80$ per hour. $($Credit

Factory Wages Payable.$)$

$4.$ Performed $16,000$ hours of direct labor on jobs when standard hours were $16,180.$

Applied overhead to jobs at the rate of $100\%$ of direct labor cost for standard hours allowed.

$*$Journalize the January transactions$*$