When Using a Standard Costing System,which of the Following Should

Multiple Choice

When using a standard costing system,which of the following should be recorded when variable overhead is applied during the period?

A) Debit manufacturing overhead for the actual overhead costs and credit work in process inventory using a predetermined variable overhead rate
B) Debit work in process inventory for the actual overhead costs and credit manufacturing overhead using a predetermined variable overhead rate
C) Credit manufacturing overhead using the standard quantity of the application base and debit work in process inventory using a predetermined variable overhead rate
D) Credit manufacturing overhead using the actual quantity of the application base and debit work in process inventory using a predetermined variable overhead rate