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

1.Purchased18,400units of raw materials on account at a cost of $3.90per unit. Standard cost was $3.80per unit.2.Issued18,400units of raw materials for jobs that required18,100standard units of raw materials.3.Incurred16,000actual hours of direct labor at an actual rate of $4.10per hour. The standard rate is $4.60per hour. (Credit Factory Wages Payable.)4.Performed16,000hours of direct labor on jobs when standard hours were16,190.5.Applied overhead to jobs at the rate of 100% of direct labor cost for standard hours allowed.

Journalize the January transactions.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)