Meat Punks Company manufactures a single seasoning 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 $70,000, $105,000 and $140,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $80,000, $100,000 and $120,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $45,000, and work in process at the end of the period totaled $36,000.

The Journal entry to record the flow of costs into Department 2 during the period for direct materials is:

A) work in process-Department 2- 70,000

Materials 70,000

B) Work in process- Department 2- 80,000

Materials 80,000

C)Materials 80,000

Work in Process-Department 2- 80,000

D)Work in Process-Department 2- 150,000

Materials 150,000