39) Rivero Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Variable Element per Container Refurbished $5,700 $900 $700 Fixed Element per Month Revenue Employce salaries and wages Refurbishing materials Other expenses $48,300 $36,300 When the company prepared its planning budget at the beginning of September, it assumed that 22 containers would have been refurbished. Required: Prepare the company's planning budget for September