Current Attempt in Progress Vista Company installed a standard cost system on January 1.Selected transactions for the month of January are as follows 1. Purchased 17,600 units of raw materials on account at a cost of $3.60 per unit. Standard cost was $3.30 per unit. 2. Issued 17,600 units of raw materiais for jobs that required 17,250 standard units of raw materials. 3. Incurred 16,000 actuai hours of direct labor at an actuat rate of $4,60 per hout. The standard rate is $5.10 per hour. (Credit Factory Wages Payable) 4. Pertormed 16,000 hours of direct labor on jobs when standard hours were 16,130 . 5. Applied everhend to jobs at the rate of 100x of direct labor cost for standard hours alliowed. Journalize the January transactions. (Gredit occount titier are dutomatically indented when amount is entered Do not indent manidalfy)