Mendel Company Makes the Following Journal Entry Variable Manufacturing Overhead Control

Mendel Company makes the following journal entry: \begin{array}{lr}\text { Variable Manufacturing Overhead Allocated } & 200,000 \\\text { Variable Manufacturing Overhead Efficiency Variance } & 5,000\\end{array}
Variable Manufacturing Overhead Control $\quad 175,000$
Variable Manufacturing Overhead Spending Variance $\quad 30,000$ Which of the following statements is true of the given journal entry?

A) A variable manufacturing overhead cost of $175,000 is written-off.
B) An unfavorable spending variance of $30,000 is recorded.
C) A favorable efficiency variance of $5,000 is recorded.
D) A favorable flexible-budget variance of $25,000 is recorded.