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 1 for direct laboris Oa Wages Payable 65.000 Work in Process --Depart1 65.000 Ob. Wagayable 125.000 125,000 125.000 Work in Process Department Oc Work in Process--Department 1 Wages Payable Od Work in Process-Deputment Wages Payable 125.000 65,000 1 14 65.000