Brong 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 and the actual results of operations for March. Fixed Element per Month Variable Element per Container Refurbished Actual Total for March Revenue $ 5,900 $ 108,300 Employee salaries and wages $ 49,500 $ 900 $ 66,000 Refurbishing materials $ 500 $ 9,500 Other expe