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.

Work in ProcessDepartment 2100,000

Materials100,000

b.

Materials55,000

Work in ProcessDepartment 255,000

c.

Materials100,000

Work in ProcessDepartment 2100,000

d.

Work in ProcessDepartment 255,000

Materials 55,000

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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 2 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 3 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 3 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 for direct materials is

a.

Work in ProcessDepartment 370,000

Materials70,000

b.

Work in ProcessDepartment 3125,000

Materials125,000

c.

Work in ProcessDepartment 350,000

Materials50,000

d.

Work in ProcessDepartment 3100,000

Materials100,000