The Easiest Way to Dispose of Variances at the End

The easiest way to dispose of variances at the end of the period is to

A) Ignore the variances as they will cancel out during the following period.
B) Close the variances to raw materials inventory.
C) Close the variances to the appropriate raw materials inventory,work in process inventory,and finished goods inventory accounts.
D) Close the variances to the cost of goods sold account.