Atlantic Manufacturing Company Uses Standard Costing Methodology in Their Journal

Atlantic Manufacturing Company uses standard costing methodology in their journal entries and accounts. Standards for manufacturing overhead are as follows: Other data provided:
The journal entry to allocate overhead (both variable and fixed) to production would be to:

A) debit WIP $60,000, credit Manufacturing overhead $60,000.
B) debit WIP $45,600, credit Manufacturing overhead $45,600.
C) debit WIP $60,000, credit Manufacturing overhead $45,600, credit Variable overhead efficiency variance $14,400.
D) debit WIP $45,600, credit Manufacturing overhead $60,000, debit Variable overhead efficiency variance $14,400.