Calculator Mocha Company manufactures a single pr 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 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 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 1 during the period for direct materials is 55,000 O a. Work in Process-Department 1 Ob. Materials Oc. Materials Materials 55,000 55,000 Work in Process-Department 1 55,000 100,000 Work in Process-Department 1 100,000 d. Work in Process-Department 1 100,000 Materials 100,000