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 $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 journal entry for the flow of costs into Department 2 for applied overhead is

a.

Work in ProcessDepartment 2	80,000
Factory OverheadDepartment 2		80,000

b.

Work in ProcessDepartment 2	230,000
Factory OverheadDepartment 2		230,000

c.

Factory OverheadDepartment 2	80,000
Work in ProcessDepartment 2		80,000

d.

Work in ProcessDepartment 2	150,000
Factory OverheadDepartment 2		150,000