Mocha Company manufactures a single product by a continubus process, involving thice production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Depsrtment 1 were $100,000,$125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and appied tactory overhesd for Department 2 were $55,000,$65,000, and $80,000, 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 totoied $60,000. The entry to joumalize the flow of costs into Department 1 during the penod for direct materials is