Actual fixed overhead is $350 000, while budgeted fixed overhead is $299 000. What is the fixed overhead static-budget variance if 250 000 units are produced and 225 000 are budgeted?

Select one:

1.$50 000 favourable

2.$50 000 unfavourable

3.$51 000 favourable

4.$51 000 unfavourable

5.none of the above