Journalize the January transactions. (Credit account titles are dutomotically indented when amount is entered. Do not indent manually) Vista Company installed a standard cost system on January 1. Selected transactions for the month of January are as follows. 1. Purchased 19,000 units of raw materials on account at a cost of $3,00 per unit. Standard cost was $2,70 per unit. 2. Issued 19,000 units of raw materials for jobs that required 18,770 standard units of raw materials. 3. Incurred 16,000 actual hours of direct labor at an actual rate of $4.60 per bour. The standard rate is $5.20 per hour. (Credit Factory Wages Payable.) 4. Performed 16,000 hours of direct habor on jobs when standard hours were 16,140 5. Applied overhead to jobs at the rate of 100\% of direct labor cost for standard hoursallowed. Journalize the January uaksactions. (Credit account wles are automatically indented when amount is entered. Do not indent manualha) 4. Workin Procesisitwentory Labor Qusntity Variance Factory Labor 5. Work in Process inventory \begin{tabular}{|l|} \hline Manufacturing Overbead I \\ Mansucturng Oveiknad. \end{tabular}