Vista Company installed a standard cost system on Janciary 1 . Selected transactions for the month of January are as follows 1. Purchased $6,600 units of raw materials on account at a coat of $2.60 per unit. 5 tandard cost was $2.20 per unit. 2. Issued 16,600 units of raw materials for jobs that required 16,200 standard units of raw materials. 3. Incurred 16000 actual hours of direct labor at an actual rath of $4.20 per hour thestandand rote is $4.80 per hour. (Crodit Factory Wages Payabled 4. Performed 16,000 hours of direct labor on jobs whenstandard Bours were 16,120. 5. Applied overhead to jobs at the rate of 100K of dilirect labor cont for itandinat houn allownd. Journalize the January transactions, (Credit occount tities are automatically indented when amount is enfered. Do not indent manully) No. Account Titles and Explanation Debit Credit 1. 2. 3