Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Acme Inc. manufactures air compressors. For July there were no beginning inventories of direct materials, and no beginning or ending work-in-process. Only one indirect manufacturing cost category is currently in use, "Conversion Costs."
Journal entries are recorded when materials are purchased and when units are transferred to finished goods inventory. Acme Inc. uses backflush costing. Variances are written off against Cost of Goods Sold when units are transferred to finished goods inventory. The following data pertains to July:

-Which of the following journal entries properly reflects Acme's conversion costs allocated including the disposition of the variance?

A)

B)

C)

D)

E)