Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The entry to journalize the flow of costs from Department 1 into Department 2 is a Work in Process-Department 2 330,000 Work in Process-Department 1 330,000 Work in Process-Department 2 375,000 Work in Process-Department 1 375,000 c. Work in Process-Department 2 390,000 Work in Process-Department 1 390,000 Work in Process-Department 2 215,000 Work in Process-Department 1 215,000