Which Statement Best Describes Manufacturing Overhead

Which statement best describes manufacturing overhead?

A) Variances in overhead are expected every other month.
B) The adjusted Cost of Goods Sold is equal to the normal cost of goods manufactured plus or minus the overhead variance.
C) If the overhead variance shows underapplied overhead, then that amount would be subtracted from normal Cost of Goods Sold.
D) If the overhead variance shows overapplied overhead, then that amount would be subtracted from normal Cost of Goods Sold.