12. At the beginning of October, fixed manufacturing overhead was budgeted at $200,000 end of October, it was found that the fixed overhead volume variance was $8,000 favorable and the fixed overhead budget variance was $6,000 unfavorable. Given the situation, which of the following is false?[ A) The Cost of Goods Sold account will be increased as a result of closing entries. B) The applied fixed overhead during the month was $208,000. C) The actual fixed overhead occurred in the month was $206,000. D) The overall (total) fixed overbead variance was favorable. 13. Yohan Company has the following balances in its direct materials and direct labor variance accounts at year-end: Debit $1,000 Credit Direct Materials Price Variance Direct Materials Quantity Variance Direct Labor Rate Variance Direct Labor Efficiency Variance $2,000 $500 $3,000 Unadiusted Cost of Goods Sold equals $200,000 Which of the following is incorrest when the year-end closing entry is made? A) The Cost of Goods Sold account will be debited. B) The Direct Labor Rate Variance account will be debited. C) The Direct Materials Price Variance account will be credited. D) Adjusted Cost of Goods Sold will be $198,500