What is the journal entry for the application of Factory Overhead to Work in Process if the driver is imprints, the rate is $1.80 per imprint, and the imprint meter reads 1,780 at the start of the day and 2,890 at the end of the day? a. Work in Process 1.80 Factory Overhead 1.80 O b. Work in Process 1,998 Depreciation Expense 1,998 OC. Work in Process 1,998 Cash 1,998 d. Work in Process 1,998 Factory Overhead 1,998 Carmel Company manufactures a single product by a continuous process, involving the production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $160,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $40,000, $60,000, and $70,000, 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 O a. Work in Process-Department 1 170,000 Materials 170,000 Ob. Work in Process-Department 2 40,000 Materials 40,000 O c. Materials 160,000 Work in Process-Department 1 160,000 d. Materials 40,000 Work in Process-Department 2 40,000 Department Z had no work in process at the beginning of the period, 18,000 units were started during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO): Direct materials Direct labor Factory overhead $80,100 102,300 37,140 Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the units completed during the period? a. $205,600 b. $80,100 c. $134,400 d. $213,310