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 1 during the period for direct materials is