Vista Company installed a standard cost system on January 1. Selected transactions for the month of January are as follows. a. Purchased 17,300 units of raw materials on account at a cost of $3.30 per unit.
b. Standard cost was $3.00 per unit. 2. Issued 17,300 units of raw materials for jobs that required 16,890 standard units of raw materials.
c. Incurred 16,000 actual hours of direct labor at an actual rate of $4.00 per hour. The standard rate is $4.50 per hour. (Credit Factory Wages Payable.)
d. Performed 16,000 hours of direct labor on jobs when standard hours were 16,160.
e. Applied overhead to jobs at the rate of 100% of direct labor cost for standard hours allowed.

Required:
Journalize the January transactions.

How would you cite different books by the same author on the works cited page? a. moore, jack h. folk songs and ballads. salem: poetry press, 1999. print. moore, jack h. ballads in poetry – a critical review. dallas: garden books, 1962. print. b. moore, jack h. folk songs and ballads. salem: poetry press, 1999. print. –––. ballads in poetry – a critical review. dallas: garden books, 1962. print. c. moore, jack h. ballads in poetry – a critical review. dallas: garden books, 1962. print. moore, jack h. folk songs and ballads. salem: poetry press, 1999. print. d. moore, jack h. ballads in poetry – a critical review. dallas: garden books, 1962. print. –––. folk songs and ballads. salem: poetry press, 1999. print.

Circuittown commenced a gift card program in january 2018 and sold $12,150 of gift cards in january, $19,150 in february, and $18,100 in march of 2018 before discontinuing further gift card sales. during 2018, gift card redemptions were $7,850 for the january gift cards sold, $4,350 for the february cards, and $4,250 for the march cards. circuittown considers gift cards to be “broken” (not redeemable) 10 months after sale. required: 1. how much revenue will circuittown recognize with respect to january gift card sales during 2018? 2. prepare journal entries to record the sale of january gift cards, redemption of gift cards (ignore sales tax), and breakage (expiration) of gift cards. 3. how much revenue will circuittown recognize with respect to march gift card sales during 2018? 4. what liability for deferred revenue associated with gift card sales would circuittown show as of december 31, 2018?

Sunglasses are just as protective as safety glasses?