Alvarado Company Made the Following Journal Entry A)Work-In-Process Is Currently Overstated

Alvarado Company made the following journal entry: $\begin{array}{lr}\text { Variable Manufacturing Overhead Allocated } & 100000 \\\text { Variable Manufacturing Overhead Efficiency Variance } & 30000 \\\text { Variable Manufacturing Overhead Control } &&125000 \\\text { Variable Manufacturing Overhead Spending Variance }&&5000\end{array}$

A) Work-in-Process is currently overstated.
B) This entry may be recorded yearly to provide timely feedback to managers.
C) Alvarado over-allocated variable manufacturing overhead.
D) A $5000 favourable spending variance was recorded.