The balances in the variable overhead control account and the variable overhead control account are $115,000 and $130,000 respectively. The variable overhead spending variance is $3,000 and the variable overhead efficiency variance is $18,000. Which of the following entries would be required to record the variances in a standard costing system? $115,000 $18,000 $3,000 $130,000 $15,000 $3,000 $18,000 O A. Variable Overhead Control Variable Overhead Spending Variance Variable Overhead Efficiency Variance Variable Overhead Allocated OB. Work-in - Process Variable Overhead Spending Variable Overhead Efficiency Variance OC. Variable Overhead Allocated Variable Overhead Spending Variance Variable Overhead Efficiency Variance Variable Overhead Control OD. Cost of Goods Sold Variable Overhead Spending Variable Overhead Efficiency Variance $115,000 $18,000 $3,000 $130,000 $15,000 $3,000 $18,000