Vista Compary installed a standard cost system on Januany 1. Selected transactions for the month of January are as follows. 1. Purchased 16,700 units of raw materiais on account at a cost of 53.90 per unit. Standard cost was 53.50 per unit. 2. Isssed 16,700 units of raw materials for jobs that required 16,200 standard units of raw materials: 3. Incurred 15,000 actual hours of direct labor at an actual rate of $4,50 per hour. The standard rate is $5,00 per hour. (Credit Factory Woces Payable) 4. Performed 15,000hours of direct labor on jobs when standard hours were 15,160 . 5. Appliedi overhead to jobs at the rate of 100s of direct labor cont for standard hours allowed. Journalize the January transactions. (Credit account titles are automotically indented when amount is entered. Do not indent manuolly.) 4. Recorded Direct Labor Usage Workin Process inventory 120 Work in Process Inventory eTextbook and Media Assistance Use List of Accounts