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Answer (B) is correct . Actual fixed overhead was $575,000. Budgeted fixed overhead was $3 per unit at an estimated production of 200,000 units; a total of $600,000. The difference of $25,000 is a favorable variance because the actual amount was less than that budgeted.

Answer (A) is incorrect because The fixed overhead spending variance is calculated based on budgeted fixed overhead.
Answer (C) is incorrect because The fixed overhead spending variance is the difference between the actual fixed factory overhead and the amount budgeted.
Answer (D) is incorrect because The fixed overhead spending variance is favorable since the actual amount was less than budgeted.