Which of the Following Would Not Be a Key Transaction-Related

Which of the following would not be a key transaction-related standard costing journal entry for variable-MOH costs?

A) Actual Variable-MOH costs are recorded as debits to Variable-MOH Control account.
B) As units are completed, the applied cost is debited to WIP Inventory account and credited to Variable-MOH Control account.
C) As units are completed, the applied cost is credited to the WIP Inventory account and debited to the Variable-MOH Control account.
D) Specific variable-MOH price variances and/or efficiency variances are recognized as the Variable-MOH Control account is closed out.