Advanced Manufacturing Company reported:

Actual fixed overhead

Fixed manufacturing overhead spending variance

Fixed manufacturing production$-$volume variance

$$430,000$

$$19,000$ favorable

$$24,000$ unfavorable

To isolate these variances at the end of the accounting period, John would debit Fixed Manufacturing Overhead Allocated for

A$.$ $$425,000$

B$.$ $$430,000$

C$.$ $$411,000$

D$.$ $$435,000$