Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Jamila's Corporation manufactured 25,000 grooming kits for horses during March. The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March:

-What is the fixed overhead spending variance?

A) $1,000 unfavorable
B) $5,000 favorable
C) $2,000 favorable
D) $3,000 unfavorable