Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct mater direct labor and applied factory overhead for Department $100,000 $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor and wpplied factory overhead for Department 2 were $55,000 $65,000, and $10.000. respectively in 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 inte Department 1 during the period for applied overhead is Oa. Petary Ostad-Department 150.000 Work in Process Department 150.000 Ob. Work in Pre-Department 150.000 Factory Overhead-Department Oc. Works Process Department 30.000 Factory Overhead-Depart1 Od. Work in Pre-Department 125.000 Factory Owl Department 125.000