Beta Company provides the following journal entries:

Variable Manufacturing Overhead Allocated $$180,000$

Variable Manufacturing Overhead Efficiency Variance $20,000$

Variable Manufacturing Overhead Control $$165,000$

Variable Manufacturing Overhead Spending Variance $35,000$

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

a$.$

A favourable variable manufacturing overhead flexible$-$budget variance of $$15,000$ is recorded.

b$.$

A variable manufacturing overhead cost of $$165,000$ is written$-$off.

c$.$

None of the answers.

d$.$

An unfavourable variable manufacturing overhead spending variance of $$35,000$ is recorded.

e$.$

An unfavourable variable manufacturing overhead flexible$-$budget variance of $$15,000$ is recorded.