Mendel Company Makes the Following Journal Entry

Multiple Choice

Mendel Company makes the following journal entry:
Variable Manufacturing Overhead Allocated229,000
Variable Manufacturing Overhead Efficiency Variance7,000
Variable Manufacturing Overhead Control179,000
Variable Manufacturing Overhead Spending Variance57,000
Which of the following statements is true of the given journal entry?

A) A variable manufacturing overhead cost of $179,000 is written-off.
B) An unfavorable spending variance of $57,000 is recorded.
C) A favorable efficiency variance of $7,000 is recorded.
D) A favorable flexible-budget variance of $50,000 is recorded.