Guardino 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 $50,000, $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 1 during the period for factory overhead is