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Osium Company made the following joumal entry: Variable Manufacturing Overhead Allocated Variable Manufacturing Overhead Efficiency Variance 210,000 105,000 Variable Manufacturing Overhead Control 290,000 25,000 Variable Manufacturing Overhead Spending Variance Which of the following statements is true of the given journal entry? OA. A$25,000 unfavorable spending variance was recorded. 0 B. A $105,000 unfavorable efficiency variance was recorded. O C. Work- in - Process is currently overstated. O D. Osium overallocated variable manufacturing overhead. Heavy Products, Inc. developed standard costs for direct material and direct labor. In 2017, All estimated the following standard costs for one of their major products, the 10-gallon plastic container Budgeted quantity 0.7 pounds 0.15 hours Budgeted price $70 per pound S35 per hour Direct labor During June, Heavy Products produced and sold 16,000 containers using 23,000 pounds of direct materials at an average cost per pound of $74 and 11,200 direct manufacturing labor- hours at an average wage of $35.50 per hour. The direct material price variance during June is O A. $92,000 unfavorablie O B. $918,000 unfavorable O C. $918,000 favorable O D. $5,600 favorable This Question: 3 pts