Matco Steel Company manufactures a single product by a continuous process, involving two 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. The journal entry to record the flow of costs into Department 1 during the period for direct laboris Work in Process--Department 1 60,000 Wages Payable 60.000 Wages Payable 60.000 Work in Process --Department 1 60.000 Wages Payable 125.000 Work in Process Department 1 Wages Payable 60,000 Work in Process--Department 1 60,000 Wages Payable 125,000 Work in Process--Department 1 125,000 Work in Process--Department 1 125.000 Wages Payable 125.000