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 $50,000, $60,000, and $70,000, 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 journal entry to record the flow of costs into Department 2 during the period for applied overhead is:

Select one:

a. Factory Overhead--Department 2 70,000 Work in Process--Department 2 70,000

b. Work in Process--Department 2 220,000 Factory Overhead--Department 2 220,000

c. Work in Process--Department 2 70,000 Factory Overhead--Department 2 70,000

d. Work in Process--Department 2 150,000 Factory Overhead--Department 2 150,000