Schoening 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 and the actual results of operations for January.

Variable

$\backslash$table$[[\backslash$table$[[$Fixed Element$],[$per Month$]],\backslash$table$[[$Element per$],[$Container$],[$Refurbished$]],\backslash$table$[[$Actual Total for$],[$January$]]],[,$$$4,100,$$$158,600$