Marshall Company uses a standard cost system. In April, $266,000 of variable manufacturing overhead ...

Marshall Company uses a standard cost system. In April, $266,000 of variable manufacturing overhead costs were incurred and the flexible-budget amount for the month was $300,000. Which of the following variable manufacturing overhead entries would have been recorded for March?
A) Accounts Payable Control and other accounts300,000
Work-in-Process Control300,000
B) Variable Manufacturing Overhead Allocated300,000
Accounts Payable and other accounts300,000
C) Work-in-Process Control266,000
Accounts Payable Control and other accounts266,000
D) Variable Manufacturing Overhead Control266,000
Accounts Payable Control and other accounts266,000