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 from Department 1 into Department 2 is 390,000 390.000 215.000 a. Work in Process Department 2 Work to Process Department1 Ob. Work in Pre-Department 2 Work in Process Department Oc. Work in Proces-Departon 2 Work in Process-Department Od. Work in Proces Deputiert 2 Work in Process --Department 215,000 175.000 375,000 330,000 330.000