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 "Refurbishing materials" in the planning budget for March would have been closest to:
Definitions:
Metabolic Defects
Metabolic defects refer to abnormalities in the body’s processes that convert food into energy, leading to various health issues.
Enzyme
Enzyme is a protein that acts as a biological catalyst, speeding up chemical reactions in living organisms without being consumed in the process.
Haploid
Referring to a cell or organism that contains a single set of unpaired chromosomes, as opposed to the diploid state which has paired chromosomes.
Homologous Chromosome
Chromosomes that are paired during meiosis, having the same genes at the same loci but possibly different alleles.
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