Amber Sdn. Bhd. using the weighted average method in process costing systems. Below are the operating data of the company's Processing Department (Department A) for the current month Beginning Work in process : Units in process 700 Percentage completed : direct material 80% Percentage completed : conversion cost 40% Beginning cost : Direct materials RM1,904 Conversion cost RM8,624 Units started in the production 29,000 Units completed and transferred out to Department B 28,800 Current cost for the month : Direct materials RM104,044 Direct labour RM500,000 Manufacturing overhead RM375,266 Ending Work in process: Units in process Percentage completed : direct materials Percentage completed : conversion cost 900 70% 20% REQUIRED: 0 Prepare Production Cost Report. (ii) Prepare journal entries to record current costs and transferred-out costs of Processing Department (Department A)