Which of the Following Journal Entries Is Used to Record $\text { Accounts Receivable }$

Multiple Choice

Which of the following journal entries is used to record actual variable overhead costs incurred?

A) Accounts Payable
B) Variable Overhead Control $\text { Accounts Receivable }$
C) Work-in-Process Control $\text { Variable Overhead Control }$
D) Variable Overhead Control $\text { Accounts Payable and various other accounts }$