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 $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 totaled $60,000.

The entry to journalize the flow of costs into Department 1 during the period for applied overhead is

a.

Account	Debit	Credit
Work in ProcessDepartment 1	125,000
Factory OverheadDepartment 1		125,000

b.

Account	Debit	Credit
Work in ProcessDepartment 1	150,000
Factory OverheadDepartment 1		150,000

c.

Account	Debit	Credit
Factory OverheadDepartment 1	150,000
Work in ProcessDepartment 1		150,000

d.

Account	Debit	Credit
Work in ProcessDepartment 1	80,000
Factory OverheadDepartment 1		80,000