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Schoening Corporation is a shipping contener refurbishment company that mensures its output by the number of containers nefurbished The company has provided the folowing fsed and verable cost estimates at usesfer budgeting poses and e actuat sesuns of operations for Jrnary rixed Elenent per Actual per Honth Refurbished Zanuary Enployee salaries and wages $50,600 .10D 92,700 tienent Container Total f Returbishing sateriais ober expenses 5 700 $ 3T,000 40,900 41,200 When the compeny prepared is planning budgen at the beginning of Jaruary,it assumed that 40 containers would have been sefurbished However, 38 containers were actualyseurtshed drirg Januiry The activity varlance for "Refubishing merals for Jenuary would have been closest bo Muliple Cheice 1000 100O