Use this information about Mocha Company to answer the question that follows. 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 for the flow of costs into Department 1 for direct labor is Work in Process-Department 1 a. Wages Payable 125,000 125,000 b. Work in Process-Department 11 125,000 Wages Payable 125,000 CC Work in Process-Department 11 Wages Payable 65,000 65,000 d. Wages Payable 65,000 Work in Process-Department 1 65,000