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 entry to journalize the flow of costs into Department 2 for direct labor is Oa. Work in Process-Department 2 125,000 Wages Payable 125,000 Ob. Work in Process-Department 2 185,000 Wages Payable 185,000 Oc. Work in Process-Department 2 65,000 Wages Payable 65,000 Od. Wages Payable 65,000 Work in Process-Department 2 65,000