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 $150,0oo respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000o, $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,o00. The journal entry to record the flow of costs into Department 2 during the period for direct labor is: a Work in Process--Department 2 O b Work in Process-Dep artment 2 O c. Wages Payable O d Work in Process-Dep artment 2 125,000 Wages Payable 125,000 185,000 Wages Payable 185,000 60,000 Work in Process--Department 2 60,000 60,000 Wages Payable 60,000