Top Gloves Sdn Bhd is a company that produces hand gloves. The production involves two processes which are moulding and drying. Information for the two processes for the June 2019 were as follows:

Direct materials 30,000 kg @ RM 3.50 per kg

Direct wages 4,000 hours at RM 22 per hour

Production overhead 38% of direct materials

Expected loss 20% of input quantity

Scrap value of expected loss RM 1.50 per kg

Actual output for the process 26,800 kg

Drying Process:

Additional materials RM 8,500

Direct wages RM 14,550

Production overhead 40% of direct wages

Expected loss 5% of input

Actual loss 1,800 kg

Scrap value of expected loss RM 2.10 per kg

Actual output for the process 25,000 kg

Required: a. Prepare Moulding Process Account.

b. Prepare Drying Process Account