Fixed Element per Month Variable Element per Container Refurbished Revenue $5,700 Employee salaries and wages $35,000 $ 700 Refurbishing materials $ 500 Other expenses $25,200 When the company prepared its planning budget at the beginning of September, it assumed that 15 containers would have been refurbished. However, 10 containers were actually refurbished during September. The activity variance for total expenses for September would have been closest to: a. $3,000 Favorable O b. $6,000 Unfavorable Oc. $3,000 Unfavorable d. $6,000 Favorable