Variable Manufacturing Overhead Control Accounts Payable Control and other accounts Work-in-Process Control Variable Manufacturing Overhead Allocated Variable Manufacturing Overhead Allocated Variable Manufacturing Overhead Spending Variance Variable Manufacturing Overhead Efficiency Variance Variable Manufacturing Overhead Control Fixed Manufacturing Overhead Control Wages Payable Control, Accumulated Depreciation Control, etc. Work-in-Process Control Fixed Manufacturing Overhead Allocated Fixed Manufacturing Overhead Allocated Fixed Manufacturing Overhead Spending Variance Fixed Manufacturing Overhead Production-Volume Variance Fixed Manufacturing Overhead Control