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.)

No.

Account Titles and Explanation

Debit

Credit