Dewitt Educational Products started and finished job number RM67 during June. The job required $4,600 of direct material and 30 hours of direct labor at $16 per hour. The predetermined overhead rate is $4 per direct-labor hour.

Required:

Prepare journal entries to record the incurrence of production costs and the completion of job number RM67. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)