MochaCompanymanufacturesasingleproductbyacontinuousprocess,involvingthreeproductiondepartments.Therecordsindicatethatdirectmaterials,directlabor,andappliedfactoryoverheadforDepartment1were$100,000,$125,000,and$150,000,respectively.Therecordsfurtherindicatethatdirectmaterials,directlabor,andappliedfactoryoverheadforDepartment2were$50,000,$60,000,and$70,000,respectively.Inaddition,workinprocessatthebeginningoftheperiodforDepartment1totaled$75,000,andworkinprocessattheendoftheperiodtotaled$60,000.ThejournalentrytorecordtheflowofcostsintoDepartment 2 duringtheperiodfordirectmaterialsis:

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