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 were $100,000, $125.000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department were $55,000, 565,000, 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 journal try to record the flow of costs into Department during the period for direct materass