In the manufacture of 10,000 units of a product, direct materials cost incurred was $165,000, direct labor cost incurred was $95,000, and applied factory overhead was$53, 500. What is the total conversion cost? $148, 500 $260,000 $313, 500 $53, 500 Mocha 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 from Department 1 into Department 2 during the period is: Work in Process--Department 2 255,000 Work in Process--Department 1 255,000 Work in Process--Department 2 390,000 Work in Process--Department 1 390,000 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