Teddy Company Uses a Standard Cost System $\quad 240,000$

Teddy Company uses a standard cost system.In May,$234,000 of variable manufacturing overhead costs were incurred and the flexible-budget amount for the month was $240,000.Which of the following variable manufacturing overhead entries would have been recorded for May?

A) Accounts Payable Control and other accounts $\quad 240,000$
Work-in-Process Control $\quad 240,000$

B) $\begin{array}{ll}\text { Work-in-Process Control } & 240,000\\\text { Variable Manufacturing Overhead Allocated}&240,000\end{array}$


C) $\begin{array} { l } \text {Work-in-Process Control }&234,000 \\ \text {Accounts Payable Control and other accounts }&234,000 \\\end{array}$

D) $\begin{array} { l } \text {Accounts Payable Control and other accounts }&234,000 \\ \text {Variable Manufacturing Overhead Control }&234,000 \\\end{array}$