Osium Company Made the Following Journal Entry Which of the Following Statements Is True of the Given

Osium Company made the following journal entry: $\begin{array}{lrr}\text { Variable Manufacturing Overhead Allocated } & 200,000 & \\\text { Variable Manufacturing Overhead Efficiency Variance } & 60,000 & \\\text { Variable Manufacturing Overhead Control } & 250,000 \\\text { Variable Manufacturing Overhead Spending Variance } & 10,000\end{array}$ Which of the following statements is true of the given journal entry?

A) Osium overallocated variable manufacturing overhead.
B) A $10,000 unfavorable spending variance was recorded.
C) Work-in-Process is currently overstated.
D) A $60,000 unfavorable efficiency variance was recorded.