Parkening Company uses a standard cost system. In May, $234,000 of variable manufacturing overhead costs were incurred and the flexible- budget amount for the month was $240,000 (the flexible-budget amount represents the amount of variable overhead allocated). Which of the following variable manufacturing overhead entries would have been recorded for May? Work-in Process Control 234,000 Various Accounts Payable accounts 234,000 Work-in-Process Control 240,000 Variable Manufacturing Overhead Allocated 240,000 Various Accounts Payable accounts 240,000 Work-in Process Control 240,000 Various Accounts Payable accounts 234,000 Variable Manufacturing Overhead Control 234,000