Actual Overhead Is $700,000, While Budgeted Overhead Is $598,000

Actual overhead is $700,000, while budgeted overhead is $598,000. What is the fixed overhead static-budget variance if 250,000 units are produced and 225,000 are budgeted?

A) $80,000 favourable
B) $100,000 unfavourable
C) $100,000 favourable
D) $102,000 unfavourable
E) $102,000 favourable