Which of the Following Statements Is Characteristic of Overhead

Which of the following statements is characteristic of overhead?

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