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 invoices are received for variable overhead costs?

A) Debit manufacturing overhead for the actual overhead costs and credit accounts payable or cash for the actual amount invoiced
B) Debit work in process inventory for the actual overhead costs and credit accounts payable or cash 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 accounts payable or cash using a predetermined variable overhead rate