Guardino 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 $50,000, $60,000, and $70,000, 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 factory overhead is 150,000 a. Work in Process-Department 1 O b. Work in Process-Department 1 Oc. Work in Process-Department 1 d. Factory Overhead-Department 1 Factory Overhead-Department 1 Factory Overhead-Department 1 Factory Overhead-Department 1 Work in Process-Department 1 150,000 125,000 125,000 70,000 70,000 150,000 150,000