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

• 1.Purchased 18,000 units of raw materials on account at a cost of $4.50 per unit. Standard cost was $4.40 per unit.
• 2.Issued 18,000 units of raw materials for jobs that required 17,500 standard units of raw materials.
• 3.Incurred 15,300 actual hours of direct labor at an actual rate of $5.00 per hour. The standard rate is $5.50 per hour. (Credit Factory Wages Payable.)
• 4.Performed 15,300 hours of direct labor on jobs when standard hours were 15,400.
• 5.Applied overhead to jobs at the rate of 100% of direct labor cost for standard hours allowed.

Instructions

Journalize the January transactions.