Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direc materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, 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. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direc materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, 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