At the End of a Period,a Significant Material Quantity Variance

Multiple Choice

At the end of a period,a significant material quantity variance should be

A) closed to Cost of Goods Sold.
B) allocated among Raw Material,Work in Process,Finished Goods,and Cost of Goods Sold.
C) allocated among Work in Process,Finished Goods,and Cost of Goods Sold.
D) carried forward as a balance sheet account to the next period.