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, Department 2 has transferred-in costs of $390,000 for the current period. 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 $90,000. The journal entry to record the flow of costs into Department 3 during the period is 490,000 490,000 375,000 Ca. Work in Process-Department 3 Work in Process-Department 2 b. Work in Process-Department 3 Work in Process-Department 2 C. Work in Process-Department 3 Work in Process --Department 2 375,000 555,000 555,000 d. Work in Process-Department 3 570,000 Work in Process Department 2 570,000