fixed and bye number of containers refimbished. The company has provided the followisy Fhed and Variable cost entimatea that it usen for budgetime purpeses and the actual resalts of Operationt for May. When the company prepared its planning budget at the beginning of May, it assumed that 27 containers would have been refurbished. However, 29 containers were actually refurbished during May; The activity variance for total expenses for May would have been closest to: A) $3,600 Favorable B) $4,900 Unfavorable C) $3,600 Unfavorable D) $4,900 Favorable