Noah Enterprise makes the following journal entries:

Variable Manufacturing Overhead Allocated                       250,000

Variable Manufacturing Overhead Efficiency Variance         12,000

       Variable Manufacturing Overhead Control                                         220,000

       Variable Manufacturing Overhead Spending Variance                        42,000

Which of the following statements is true of the given journal entries?

	a.	None of the answers.
	b.	A favourable variable manufacturing overhead efficiency variance of $12,000 is recorded.
	c.	A favourable variable manufacturing overhead flexible-budget variance of $30,000 is recorded.
	d.	An unfavourable variable manufacturing overhead spending variance of $42,000 is recorded.
	e.	A variable manufacturing overhead cost of $220,000 is written-off.