When Using a Standard Costing System,which of the Following Should

When using a standard costing system,which of the following should be recorded when variable overhead is applied during the period?

A) Debit manufacturing overhead for the actual overhead costs and credit work in process inventory using a predetermined variable overhead rate
B) Debit work in process inventory for the actual overhead costs and credit manufacturing overhead using a predetermined variable overhead rate
C) Credit manufacturing overhead for actual overhead rate and debit work in process inventory using a predetermined variable overhead rate
D) Credit work in process inventory for the actual overhead and debit manufacturing overhead using a predetermined variable overhead rate