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.

	Fixed Element per Month			Variable Element per Container Refurbished				Actual Total for January
Revenue					$	4,100	$		158,600
Employee salaries and wages	$	50,600			$	1,100	$		92,700
Refurbishing materials					$	700	$		27,000
Other expenses	$	41,200					$		40,800

When the company prepared its planning budget at the beginning of January, it assumed that 40 containers would have been refurbished. However, 38 containers were actually refurbished during January.

171) The activity variance for "Refurbishing materials" for January would have been closest to:

A) $1,400 U

B) $1,000 F

C) $1,000 U

D) $1,400 F