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, 5125,000, 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: 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 direct materials is O2. Work in Process-Department 1 50,000 Materials 50,000 50,000 Work in Process-Department 1 50,000 c. Materials 100,000 Work in Process-Department 1 100,000 Od Work in Process-Department 1 100,000 Materials 100,000 O b. Materials