18. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department I were $180,000, $160,000, and $140,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $57,000, $61,000, and $84,000, respectively. In addition, work in process at the beginning of the period for Department I totaled $78.000, and work in process at the end of the period totaled $64,000. The jounal entry to record the flow of costs into Department I during the period for direct materials is? 19. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $140,000, $136,000, and $128,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department I totaled $75,000, and work in process at the end of the period totaled $60,000 The journal entry to record the flow of costs into Department 2 for direct labor is? 20. How does lean manufacturing improve quality and eliminate time? 21. Identify a company that would use a process cost system. uction cos ts from Department A to Department B