Variable Element Fixed Element per . Month per Container Refurbished Revenue $ 4,400 Employee salaries and wages $ 44,900 $ 1,000 Refurbishing materials $ 700 Other expenses $ 30,800 When the company prepared its planning budget at the beginning of December, it assumed that 30 containers would have been refurbished. However, 35 containers were actually refurbished during December. The activity variance for "Employee salaries and wages" for December would have been closest to: A) $5,000 U B) $5,000 F C) $4,000 U D) $4,000 F