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Skoff Corporation is a shipping container refurbishment company for budgeting purposes and the actual results of operations for March c that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that t uses Variable tlenent Container Total for per Month Refurbished Mareh 4,000 $130,000 Exployee salaries and wages $42,700 $1,000 75,600 Refurbishing materials 600 18,800 38,400 oher expenses 37,900 ben redurbished However 32 containers were actualily refurbished during March When the company prepared its planning budget at the beginning of March, it assumed tshat 35 containers would have The spending variance for "Refurbishing materials" for March would heve been closest to Multiple Choice 2.200 $400 F $2.200 U