The entry to journalize the flow of costs into Department 1 for direct labor is

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 I 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 I totaled $75,000, and work in process at the end of the period totaled $60,000. The entry to journalize the flow of costs into Department I for direct labor is 125,000 Work in ProcessDepartment I Work in ProcessDepartment I 125,000 Wages Payable 0b. Wages Payable Work in ProcessDepartment I Wages Payable Work in ProcessDepartment I Wages Payable 125,000 65,000 65,000 125,000 65,000 65,000