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Brong Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company ha that it uses for budgeting purposes and the actual results of operations for March Fixed Element per Variable Element per Actual Total for Month Container Refurbished March Revenue S 5,900 $ 108,300 Employee salaries and wages 49,500 900 $ 66,000 Refurbishing materials 500 $ 9,500 Other expenses 40.300 39,800 When the company prepared its planning budget at the beginning of March, it assumed that 22 containers would have been refurbished. However, 18 com The variance for net operating income in the Revenue and Spending Variances column of a report comparing actual results to the flexible budget for March 9 $16,200 U S $1,800 F $16,200 F $1,800 u