1.25 poin Walters Corporation is a shipping container refurbishment company that measures is output by the number of containers refurbished. The company has provided the following fired and variable cost estimate them budgeting purposes Fixed per Container Refurbished $3.000 Employee salaries and was Refurbisheria Other expenses per month 554,300 331,200 100 When the company prepared to plarning budget at the beginning of Mwoh, I assured that containers would have been refwishes. However, 23 containers were actually refurbished during March The activny variance for Employee salaries and wages for March would have been closest to: $2,100F 6. $3.000 U d. 33.000 Ontalner refurbishment company that measures its output by the number of cor budgeting purposes. Fixed Element per Month Revenue Employee salaries and wages Refurbishing materials Other expenses Variable Element per Container Refurbished $5,400 $1,000 $ 700 $58,300 $ 31,200 When the company prepared its planning budget at the beginning of March, it assumed that 26 containers would have The activity variance for "Employee salaries and wages" for March would have been closest to: a. $0 b. $2,100 F c. $3,000 U d. $3,000 F