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. Variable Fixed Element per Actual Element Container Total for per Month Refurbished March Revenue Employee salaries and wages Refurbishing materials $5,900 $108,300 s 900 s 66,000 s 500 9,500 39,800 $49,500 $40, 300 When the company prepared its planning budget at the beginning of March, it assumed that 22 containers would have been refurbished 18 co Ther variance in the Revenue and Spending Variances column of a report comparing actual results to the flexible budget for March have been closest to