Andy's Basketball Manufacturing Company Reported

Andy's Basketball Manufacturing Company reported:
Actual fixed overhead $500,000
Fixed manufacturing overhead spending variance $30,000 unfavorable
Fixed manufacturing production-volume variance $20,000 unfavorable
To isolate these variances at the end of the accounting period, Brandon would:

A) credit Fixed Manufacturing Control Allocated for $450,000
B) credit Fixed Manufacturing Production-Volume Variance for $20,000
C) debit Fixed Manufacturing Overhead Allocated for $500,000
D) debit Fixed Manufacturing Overhead Spending Variance for $30,000