Kirkeby 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. 
When the company prepared its planning budget at the beginning of May, it assumed that 32 containers would have been refurbished. However, 34 containers were actually refurbished during May.
The "Refurbishing materials" in the flexible budget for May would have been closest to:
Definitions:
Asset Test
A financial ratio or test used to determine the ability of a company to meet its debt obligations by converting its assets into cash.
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