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
