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 Elenent per Container Actual Total for Narch $130, 000 $ 75,600 $ 18,800 38,400 Fixed Eleme nt Eaployee salaries and wages Refurbishing materials other expenses per Honth $ 42,700 $ 37,900 Refurbished $ 4,000 $ 1,000 600 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 wold have been closest to: $1,800 F $2,200 U $1,800 U $2,200 F