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

a)The journal entry to record the flow of costs into Department 1 during the period for direct materials is:

b) The journal entry to record the flow costs into Department 2 during the period for direct materials is:

c) The journal entry to record the flow of cost into Department 1 during the period for direct labor is:

d)The journal entry to record the flow of cost into Department 2 during the period for applies overhead is:

e) The journal entry to record the flow of costs from Department 1 into Department 2 during the period is: