4 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 $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 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 during the period for direct materials is: 1 O Work in Process--Department 2 Materials 100,000 100,000 O Work in Process--Department 2 Materials 50,000 50,000 O Work in Process--Department 2 Materials 150,000 150,000 O Materials 50,000 Work in Process--Department 2 50,000