Lim Designs Production Berhad is a company that designs and produce customised seasonal T-shirts for youngsters based on orders received through the company's websites. Below are the percentage costs allocation based on job costs sheets for the month of June 2022:

Job No. Direct Materials (%) Direct Labor (%) Manufacturing Overhead (%) 203 36.5 39.0 52.0 204 23.5 35.0 20.0 205 40.0 26.0 28.0

Additional information on costs incurred during the month of June 2022: i. Total material used amounted RM32,800 for all three jobs. ii. Total labour cost assigned to all jobs are amounted to RM40,000 (65% direct and 35% indirect). iii. Manufacturing overhead cost incurred includes indirect material RM30,000 and machine maintenance RM16,000.

(a) Prepare the journal entries to record assignment of direct materials, direct labour and manufacturing overhead to production at the end of June 2022. Omit the explanation.

(b) Assume Job No. 203 and 204 are completed at the end of the month of June 2022. Compute and prepare the journal entries for the job completed.