What is the most common treatment of the fixed-overhead budget variance at the end of the accounting period?

A. Reported as a deferred charge or credit.

B. Allocated among Work-in-Process Inventory, Finished-Goods Inventory, and Cost of Goods Sold.

C. Charged or credited to Cost of Goods Sold.

D. Allocated among Cost of Goods Manufactured, Finished-Goods Inventory, and Cost of Goods Sold.

E. Charged or credited to Income Summary.