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

$\backslash$table$[[,\backslash$table$[[$Fixed Element per$],[$Month$]],\backslash$table$[[$Variable Element$],[$per Container$],[$Refurbished$]],\backslash$table$[[$Actual Total$],[$for March$]]],[$Revenue$,,$$$4,000,$$$130,000$