Jameson company has recorded the following journal entries once it identified various types of overhead variances during the period:

Variable overhead efficiency variance 2000

Fixed overhead budget variance 1500

Manufacturing overhead control 700

Variable overhead spending variance 1500

Fixed overhead volume variance 1300

Which of the following interpretations is not correct?

a. Overhead cost was over-applied during the period.

b. total fixed overhead variance during the period was unfavorable.

c.after closing all variance accounts above COGS will be increased.

d. Jameson's production capacity was over-utilized during the period.