Current Attempt in Progress Carla Vista Company manufactures a single product by a continuous process that involves two production departments. The records indicate that $165,200 of direct materials were issued to and $236,000 of direct labor was incurred by Department 1 in the manufacture of the product during the current period. The factory overhead rate is $25 per machine hour; machine hours were 5,900 in Department 1 during the current period. Work in process in the department at the beginning of the period totaled $41,300; and work in process at the end of the period was $29.500. Using the format below, Prepare entries to record (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) (a) The flow of costs into Department 1 for (1) direct materials (2) direct labor (3) overhead (b) The transfer of production costs to Department 2 Beginning balances Direct materials used Direct labor assigned Manufacturing overhead assigned Transferred from Dept. 1 to Dept. 2 Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead $ $