Mocha Company manufactures a single product by a continuous process, involving the production departments. The records indicate that direct materials, direct laber, and applied factory overhead for Department $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 adon, 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. 5.000 The journal entry to record the flow of costs into Department 1 during the period for direct materials is Oa. Work in Process Department 1 55.000 Materials Ob. Work in Process --Depart1 10.30 Matas 100.000 Oc. Mais Work in Process Department 100.000 Od. Materials 55.000 Work in Pro-Department 55.000 100.000