Calo Mocha Company manufactures a single product by a continuous process, wwolving the production departments. The records at the direct materials, director and sold factory sad for Department $100,000 $125.000, and $150,000, respectively. The records further indicate that direct materials, direct labor and applied factory over for Department 25.000 65.000, and $80,000, respectively. In in process at the beginning of the period for Department 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 materiais Oa Work in Process-Department 100.000 Materials 100.000 Ob Mar 55.000 Work in Process-Depart 55.000 Oc. Work in Process-Department 150.000 Material Od. Work in Process-Department 55.000 Materials 55.000