Herlocker 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. Variable Fixed Element Element per Container Refurbished $4,600 $1,100 $ 600 per Month Revenue Emplovee salaries and wages Refurbishing materials Other expenses $42,700 $29,100 When the company prepared its planning budget at the beginning of February, it assumed that 26 containers would have beern refurbished The amount shown for revenue in the planning budget for February would have been closest to