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 I were $100,000, S125,000, and S150,000, 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 I 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 2 for direct laboris Work in Process ---Department 2 65,000 Wages Payable 65,000 ' Wages Payable 65,000 Work in Process Department 2 65,000 Work in Process Department 2 125,000 Wages Payable 125,000 Work in Process Department 2 185,000 Wages Payable 185,000