Benjamin 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.

	Fixed Element per Month			Variable Element per Container Refurbished
Revenue				$	5,400
Employee salaries and wages	$	58,300		$	1,000
Refurbishing materials				$	700
Other expenses	$	31,200

When the company prepared its planning budget at the beginning of March, it assumed that 26 containers would have been refurbished. However, 23 containers were actually refurbished during March.

The amount shown for Other expenses in the planning budget for March would have been closest to:

Multiple Choice

• $31,200

• $30,600

• $30,900

• $34,591