Actual Fixed Overhead for Kapok Company During March Was $92,780

Actual fixed overhead for Kapok Company during March was $92,780. The flexible budget for fixed overhead this period is $89,000 based on a production level of 5,000 units. If the company actually produced 4,200 units, the entry to record the overhead variances would include a:

A) debit to Finished Goods
B) credit to Overhead Volume Variance
C) debit to Variable Overhead Spending Variance
D) credit to Factory Overhead
E) a credit to Goods in Process