Puerto Co. manufactures windows and information about its process is below:

• the company produced 500,000 units, which is normal production
• the company sold 400,000 units
• production of each unit costs $1,000; $250 are fixed manufacturing costs and $750 are variable manufacturing costs

Under Variable Costing, how much fixed manufacturing overhead will appear on the income statement?

A. 25,000,000

B. 500,000

C. 125,000,000

D. 100,000,000