Herlocker Corporation is a shipping container refurbishment company that mewares its output by the embed contare refurbished. The company has provided the following fored and variable cost estimates that it unes for batere purus. Fixed Element per Month Revenue Employee salaries and wages Refurbishing materials Other expenses Variable Element per Container Refurbished $4,400 $ 1.100 $42.700 $ 600 $29.100 When the company prepared its planning budget at the beginning of February it assumed that 29 containers would have been refurbished. The company actually refurbished 28 containers in February. The amount shown for revenue in the planning budget for February would have been closest to: $122.200 $127.600 $119,600 $123.200