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Answer (D) is correct . The application rate for fixed overhead is $3.00 per unit ($600,000 budgeted cost ÷ 200,000 budgeted units). The actual amount applied was $570,000 (190,000 actual units × $3.00 application rate). The production volume variance was thus $30,000 unfavorable ($570,000 – $600,000).

Answer (A) is incorrect because Attempting to combine the two elements of fixed overhead and reversing the sign results in $5,000 unfavorable.
Answer (B) is incorrect because The difference in the budgeted and actual number of units produced results in $10,000 unfavorable.
Answer (C) is incorrect because The spending variance is $25,000 unfavorable.