"The production-volume variance should always be written off to Cost of Goods Sold "Do you agree? Explain O A. No. If the variances are material in amount, they are prorated among Work in Process Control, Finished Goods Control and Cost of Goods Sold on the basis of the variable overhead allocated to these accounts rodud OB. Yes. Any part of the variances attributable to unavoidable nofficiency are written off in the period. tlen of OC. No. The variance accounts should always be prorated among Work in Process Control, Finished Goods Control and Cost of Goods Sold set sta OD. Yes. The variance accounts are written off to Cost of Goods Sold regardless of the dollar amount possible -level wants