Benjamin Corporation Is a Shipping Container Refurbishment Company That Measures

question 206

Multiple Choice

Benjamin 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 March, it assumed that 26 containers would have been refurbished. However, 23 containers were actually refurbished during March.
The amount shown for "Employee salaries and wages" in the planning budget for March would have been closest to:

• A) $84,300
• B) $89,757
• C) $79,400
• D) $81,300

---

Definitions:

Physiological Needs

basic physical requirements for human survival, such as air, water, food, shelter, and sleep, representing the base layer of Maslow's Hierarchy of Needs.

Physical Closeness

The proximity or physical distance between individuals, which can impact communication, collaboration, and interpersonal relationships.

Self-actualization

The realization or fulfillment of one's talents and potentialities, considered as a drive or need present in everyone.

Productivity

The measure of efficiency in which goods or services are created, often evaluated as the output per unit of input.