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36) Herlocker 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. Variable Element Fixed Element per Month per Container Refurbished Revenue Employee salaries and wages Refurbishing materials Other expenses 42,700 S 29,100 $ 4,600 $ 1,100 S 600 When the company prepared its planning budget at the beginning of February, it assumed that 26 containers would have been refurbished. revenue in the planning budget for February would have been closest to: The amount shown for A) $136,300 B)$119,600 C) $133,400 D) $122,200