Mocha Company manufactures a single product by a continuous process involving the production departments. The records indicate that direct me direct labor and applied factory overhead for Department $100.000 $125.000, and $150,000, respectively. The records further indicate that direct materials, direct laber, and led factory overhead for Department were $55.000, 65,000 and $80,000, reply. In in process at the beginning of the period for Department totale $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 for direct laboris O Work in pross-Depart1 68.000 Wapese 65.000 Ob Wagner 65.000 Work in Process --Department Oc. Work in Process -- Department 125.000 Wages Payable Od Wages Payable 125.000 Work in Process Depart 125.000