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