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. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000. The records 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 2 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 is

a.Work in ProcessDepartment 3165,000

Work in ProcessDepartment 2165,000

b.Work in ProcessDepartment 3585,000

Work in ProcessDepartment 2585,000

c.Work in ProcessDepartment 3555,000

Work in ProcessDepartment 2555,000

d.Work in ProcessDepartment 3570,000

Work in ProcessDepartment 2570,000