Marshall Company Uses a Standard Cost System $\quad 300,000$

Marshall Company uses a standard cost system.In April,$266,000 of variable manufacturing overhead costs were incurred and the flexible-budget amount for the month was $300,000.Which of the following variable manufacturing overhead entries would have been recorded for March?

A) Accounts Payable Control and other accounts $\quad 300,000$
Work-in-Process Control $\quad 300,000$

B) Variable Manufacturing Overhead Allocated $\quad 300,000$
Accounts Payable and other accounts $\quad 300,000$

C) Work-in-Process Control $\quad266,000$
Accounts Payable Control and other accounts $\quad266,000$
D) Variable Manufacturing Overhead Control $\quad266,000$
Accounts Payable Control and other accounts $\quad266,000$