Latte 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. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000.

The records 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 2 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 3 during the period is

a. Work in ProcessDepartment 3 Work in ProcessDepartment 2	585,000	585,000
b. Work in ProcessDepartment 3 Work in ProcessDepartment 2	570,000	570,000
c. Work in ProcessDepartment 3 Work in ProcessDepartment 2	555,000	555,000
d. Work in ProcessDepartment 3 Work in ProcessDepartment 2	165,000	165,000