Mocha Company manufactures a single product by a continuous process, involving two 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.

The journal entry to record the flow of costs into Department 1 during the period for applied factory overhead is:

Question 12 options:

	Factory Overhead--Department 1 150,000 Work in Process--Department 1 150,000
	Work in Process--Department 1 150,000 Factory Overhead--Department 1 150,000
	Factory Overhead--Department 1 70,000 Wages Payable 70,000
	Work in Process--Department 1 70,000 Factory Overhead--Department 1 70,000