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. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000. The records indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 2 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 3 during the period is a. Work in Process-Department 3 585,000 Work in Process-Department 2 585,000 Ob. Work in Process-Department 3 570,000 Work in Process-Department 2 570,000 c. Work in Process-Department 3 555,000 Work in Process-Department 2 555,000 d. Work in Process-Department 3 165,000 Work in Process-Department 2 165,000 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 2 during the period for direct materials is a. Materials 55,000 Work in Process-Department 2 55,000 Ob. Work in Process-Department 2 55,000 Materials 55,000 c. Materials 100,000 Work in Process-Department 2 100,000 d. Work in Process-Department 2 100,000 Materials 100,000