Jeremy's Golfball Manufacturing Company Reported:
to Isolate These Variances at the End

Jeremy's Golfball Manufacturing Company reported:
To isolate these variances at the end of the accounting period,Jeremy would debit Fixed Manufacturing Overhead Allocated for:
$\begin{array}{ll}\text { Actual fixed overhead } & \$ 500000 \\\text { Fixed manufacturing overhead spending variance } & \$ 30000 \text { favourable } \\\text { Fixed manufacturing production-volume variance } & \$ 20000 \text { unfavourable }\end{array}$

A) $480 000
B) $490 000
C) $500 000
D) $510 000