can you please explain. Thanks!

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 $55,000, $65,000, and $80,000 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 1 during the period for applied overhead is: Factory Overhead-Department 1 150,000 Work in Process-Department 1 150,000 Work in Process-Department 1 125,000 Factory Overhead-Department 1 125,000 Work in Process-Department 1 80,000 Factory Overhead-Department 1 80,000 Work in Process-Department 1 150,000 Factory Overhead-Department 1 150,000