The Following Information Relating to Fixed Overhead Is Available for Haven

The following information relating to fixed overhead is available for Haven Industries:
Spending variance $~~~~~~~~$$~~~~~~~~$ $6,000 favorable
Volume variance $~~~~~~~~$$~~~~~~~~$ $4,000 unfavorable
Which of the following is the correct journal entry to record the spending and efficiency variances?
$\begin{array}{llrr}\text{a.} & \text{Manufacturing overhead} & 10,000 \\& \text{~~Fixed overhead spending variance} &&6,000 \\& \text{~~Fixed overhead volume variance} & & 4,000\\\end{array}\\\begin{array}{llrr}\text{b.} & \text{Manufacturing overhead} & 2,000 \\& \text{Fixed overhead spending variance} & 6,000 \\&\text{~~Fixed overhead volume variance} &&4,000 \\\end{array}\\\begin{array}{llrr}\text{c.} & \text{Fixed overhead volume variance} && 4,000 &\\& \text{Manufacturing coverhead} & 2,000 & \\&\text{~~Fixed overhead spending variance} &&6,000 \\\end{array}\\\begin{array}{llrr}\text{d.} & \text{Fixed overhead spending variance} & 6,000 & \\&\text{Fixed overhead volume variance} & 4,000 \\&\text{~~Manufacturing overhead} && 10,000 \\\end{array}$