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 net operating income in the planning budget for March would have been closest to:
Definitions:
Self-Worth
A person's own perception of their self-worth or personal value.
Belongingness
The human emotional need to be an accepted member of a group, which is fundamental to feelings of social connection and bonding.
Self-Esteem
The subjective evaluation of one's worth or the degree to which individuals value themselves positively or negatively.
Positive Mood
A state of emotional well-being characterized by feelings of happiness, contentment, and satisfaction.
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