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D) $8,678 47) Faulks Corporation is a by the number of containers variable cost estimates that it uses for budgeting purposes. shipping container refurbishment company that measures its output refurbished. The company has provided the following fixed and Fixed Element per Month Variable Element per Container S 5,400 S 1,200 S 700 s 46,300 Employee salaries and wages Refurbishing materials Other expenses $ 32,400 When the company prepared its planning budget at the beginning of August, it assumed that 23 containers would have been refurbished. However, 26 containers were actually re during August. The amount shown for total expenses in the planning budget for August would have been closest A) $111,904 B) $126,500 $122,400 D) $128,100