If Ferg Company Has a $12,000 Unfavourable Variable-Overhead Efficiency Variance

If Ferg Company has a $12,000 unfavourable variable-overhead efficiency variance, which of the following statements would be true?

A) Ferg would credit the Cost of Goods Sold account to write-off the variance.
B) Ferg used the variable overhead components more effectively than expected.
C) Ferg made efficient use of the cost driver.
D) Ferg used the variable overhead components and cost driver as expected.
E) Ferg did not use the cost driver efficiently.