TB MC Qu, 9-171 Schoening Corporation is a shipping container ... Schoening Corporaton is a shipping container tefurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estumates that 7 uses for budgeting purposes and the actual iesults of operations for lanuary. When the company prepared its planring budget at the beginning of lanubry. a aswumed that 40 containers would have been nefurbished. However, 38 consaners were actually refurbished during danuary. The activty variance for "Refurbighing materials" for Jshuary would have beeo closet to: sin400 s.600 F st40e F When the company prepered is planeing budget at the begineing of January, it astumed that 40 contaners would have beta refurbished. However, 38 containers were actualy refubiahed during Janusry The ectivity variance for "Hefurbesing materiais" Hor Janubry would have been closest so Winple Choke $1000 \% 1,400F 51000U