Dunkins Corporation is a barrel refurbishment company that measures its output by the number of barrels 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		$5,700
	Employee salaries and wages	$48,300	$900
	Refurbishing materials		$700
	Other expenses	$36,300

When the company prepared its planning budget at the beginning of October, it assumed that 22 barrels would have been refurbished.

Required:

Prepare the company's planning budget for October. Show your work!