Skoff Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fxed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for March. Variable Fixed Element per Actual Elenent Container Total for per Month Refurbished March $4,000 $130,000 Employee salaries and vages $42,700 $1,000 75,600 $ 600 18,800 $ 38,400 Refurbishing materials Other expenses $37,900 prepared its planning budget at the beginning of March, t assumed that 35 containers would When the company have been refurbished. However, 32 containers were actually refurbished during March The spending varlance for "Refurbishing materials" for March would have been closest to: Multiple Choice $400 U K Prex 14 of 28 Next> G Search or type URL 3 4 5 6 8