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 to record the flow of costs into Department 2 during the period for direct materials is Oa. Work in Process Department 2 100,000 Material 100.000 O. Work in Process Department 2 55,000 Materials 55.000 Oe. Work in Process-1Department 2 150,000 Materials 150,000 Od Materials 55,000 Work in Process Department 2 55.000 12