Luke's Football Manufacturing Company reported: Actual fixed overhead $400,000 Fixed manufacturing overhead spending variance $10,000 favorable Fixed manufacturing production-volume variance $15,000 unfavorable To isolate these variances at the end of the accounting period, John would debit Fixed Manufacturing Overhead Allocated for ________. A) $390,000 B) $395,000 C) $400,000 D) $405,000

I know the answer is B: 395000, but I think D is correct because the FIXED cost changing favorable/unfavorable. Am I correct??