Bearer-1, Inc. paid janitors $5 per hour to clean the production area. It initially set the standard cost of janitorial work at $4.50 per hour, and 530 hours were worked by the janitors. What is the proper journal entry to account for this expense for the month of June if 530 hours were worked by the janitors?

		Debit, Salaries expense $2,650, Credit, Payroll$2,650
		Debit, Variable overhead control $2,650, Credit, Variable overhead -Variable overhead applied $2,650
		Debit, Variable overhead control $2,650, Credit Payroll payable $2,650
		Debit, Variable overhead applied $2,650, Credit Payroll payable $2,650