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 $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 from Department 1 into Department 2 is a. Work in Process-Department 2 130,000 Work in Process Department 330,000 Ob. Work in Process-Department 2 390,000 Work in Process Department 1 390,000 Oc. Work in ProcessDepartment 2 215,000 Od. Work in Process Departm Work in Process Department Work in Process Department 1 215,000 375,000 375,000