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

$$50,000,$ $$60,000,$ and $$70,000,$ 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 $2$

during the period for direct labor is:Select one:a$.$ Work in Process$--$Department

$260,000$

$$Wages

Payable$60,000$b$.$ Wages

Payable$60,000$

$$Work in Process$--$Department

$260,000$c$.$ Work in Process$--$Department

$2125,000$

$$Wages

Payable$125,000$d$.$ Work in Process$--$Department

$2185,000$

$$Wages

Payable$185,000$