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 2 were $100,000,

$125,000, and $150,000, respectively. The records further indicate

that direct materials, direct labor, and applied factory overhead

for Department 3 were $50,000, $60,000, and $70,000, respectively.

In addition, work in process at the beginning of the period for

Department 3 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 3 during the period for direct materials

is:

"2" width="100%">a. Work inProcess--Department3 70,000 Materials 70,000

b. Work in

Process--Department

3 100,000

Materials 100,000

c. Work in

Process--Department

3 50,000

Materials 50,000

d. Work in

Process--Department

3 125,000

Materials 125,000