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, 5125,000, and $150,000, respectively. The records further indicate that direct materials, direct b and oplied 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 journal entry to record the flow of costs into Department for pled overhead is