Jackson Manufacturing has the following variances: Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance What is the journal entry to adjust the Manufacturing Overhead? $2,600 U $8,900 U $200 U $15,100 F 9,000 8,900 200 2,600 15,100 3,400 2,600 8,900 200 15,100 O A. Manufacturing Overhead Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Variable Overhead Cost Variance Fixed Overhead Volume Variance B. Manufacturing Overhead Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance OC. Manufacturing Overhead Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance OD. Manufacturing Overhead Fixed Overhead Cost Variance Variable Overhead Efficiency Variance Variable Overhead Cost Variance Fixed Overhead Volume Variance 3,800 2,600 8,900 200 15,100 8,600 200 8,900 2,600 15,100