Skoff 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 March. Variable Fixed Element Element per Actual Container Total for Revenue Employee salaries and wages Refurbishing materials Other expenses per Month Refurbished March $4,000 $130,000 $1,000 75,600 $ 600 18,800 $ 38,406 $42,700 $37,900 When the company prepared its planning budget at the beginning of March, it assumed that 35 containers would have been refurbished. However, 32 containers were actually refurbished during March. The activity variance for "Refurbishing materials" for March would have been closest to Multiple Choice $1,800 F $2,200 U $1,800 U