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

$$Purchased $16,600$ units of raw materials on account at a cost of $$2\mathrm{.}60$ per unit. Standard cost was $$2\mathrm{.}20$ per unit.

$$Issued $16,600$ units of raw materials for jobs that required $16,200$ standard units of raw materials.

$$Incurred $16,000$ actual hours of direct labor at an actual rate of $$4\mathrm{.}20$ per hour. The standard rate is $$4\mathrm{.}80$ per hour. $($Credit$$Factory Wages Payable.$)$

$$Performed $16,000$ hours of direct labor on jobs when standard hours were $16,120.$

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

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