Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct tabor, 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 joumal entry to record the flow of costs into Department 2 for applied overhead is Woek in Froces Depirtment 2 Factory Overhese Depurmient? Wotk in Proveit - Deputinenel 2 Factery Ovarieas-Departirent 2 Wokk is Procke - Der istnicut? Pactary Ovethead Depurimeni? if Pactary Overhicas-Dgarmeni 2 Werk in Prosen-Derarimeta 2 230000 150,000 20.009 80.000 250.000 150009 sin,000 80,000