The following information relates to Myer, Inc.: Advertising Costs Sales Salary Sales Revenue President's Salary Administrative Office Rent Manufacturing Equipment Depreciation Indirect Materials Used Indirect Labor Factory Repair and Maintenance Direct Materials Used Direct Labor $16,000 16,200 630,000 360,000 62,500 1,800 8,000 11,000 960 29,000 40,000 O A. $746,600 OB. $646,000 O C. $90,760 OD. $380,000 Michael's 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? $2,100 u $8,000 U $900 F $200 F 8,000 2,100 900 200 4,800 2,100 8,000 900 200 9,000 O A. Variable Overhead Efficiency Variance Variable Overhead Cost Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance Manufacturing Overhead O B. Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance Manufacturing Overhead OC. Manufacturing Overhead Variable Overhead Cost Variance Fixed Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Volume Variance OD. Variable Overhead Cost Variance Variable Overhead Efficiency Variance Fixed Overhead Cost Variance Fixed Overhead Volume Variance Manufacturing Overhead 5,200 2,100 900 8,000 200 2,100 8,000 900 200 10,800