The Following Information Relating to Variable Overhead Is Available for Haven

The following information relating to variable overhead is available for Haven Industries:
Spending variance $~~~~~~~~$$~~~~~~~~$ $4,000 unfavorable
Efficiency variance $~~~~~~~~$$~~~~~~~~$ $7,000 favorable
Which of the following is the correct journal entry to record the spending and efficiency variances?
$\begin{array}{lllr}\text{a.} & \text{Manufacturing overhead} & 11,000 \\& \text{~~Variable overhead spending variance} & &4,000 \\& \text{~~Variable overhead efficiency variance} & & 7,000\\\end{array}\\\begin{array}{llll}\text{b.} & \text{Manufacturing overhead} & 3,000 \\& \text{Variable overhead spending variance} & 4,000 \\&\text{~~Variable overhead efficiency variance} &&7,000 \\\end{array}\\\begin{array}{llll}\text{c.} & \text{Variable overhead efficiency variance} & 7,000 &\\& \text{~~Manufacturing coverhead} && 3,000 & \\&\text{~~Variable overhead spending variance} &&4,000 \\\end{array}\\\begin{array}{llll}\text{d.} & \text{Variable overhead spending variance} & 4,000 & \\&\text{Variable overhead efficiency variance} & 7,000 \\&\text{~~Manufacturing overhead} && 11,000 \\\end{array}$