AL)-CH 8.9.10 O Benjamin Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished The company has provided the following foed and variable cost estimates that it uses for budgeting purposes Fixed Element variable Element per Month Revenue Employee salaries and wages. Refurbishing materials Other expenses $58,300 Refurbished $5. $1,000 $ 700 531,200 When the company prepared its planning budget at the beginning of March, it assumed that 20 containers would have been refurbished However, 21 containers were actually refurbished during March The amount shown for "Employee salaries and wages in the planning budget for March would have been closest to WER SDF AL) - CH8,9,10 Kanamura Kennet uses tenant days as its measure of activity, an animal housed in the kennel for one day is counted as one semant day During December the kennel budgeted for 2300 tenant days, but its actualevel of activity was 220 Denant day. The reasonded the following data concerning the formulas to be used in its budgeting Tlved Variable Eleant lesent per per Month tenant-day $37.70 $ 3,000 300 $6.10 13.40 Wages and salaries Food and supplies Facility expenses Adeinistrative expenses Total expenses 7.100 $20,700 0.29 24.00 The wages and sales in the planning budget for December would be closest to Multiple Choice W E RT stol FG xcv