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. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is Ca. Work in Process-Department 31 Work in Process-Department 2 Ob. Work in Process-Department 3 Work in Process-Department 21 Oc. Work in Process-Department 3 375,000 375,000 570,000 570,000 555,000 Work in Process-Department 2 Od. Work in Process-Department 3 555,000 490,000 Work in Process-Department 2 490,000