Bismith Company reported: Actual fixed overhead $700,000 Fixed manufacturing overhead spending variance $40,000 unfavorable Fixed manufacturing production-volume variance $30,000 unfavorable To record these variances at the end of the accounting period, Bismith would O A. debit Fixed Manufacturing Control for $700,000 B. debit Fixed Manufacturing Overhead Spending Variance for $40,000 OC. credit Fixed Manufacturing Production-Volume Variance for $30,000 OD. credit Fixed Manufacturing Overhead Allocated for $700,000