Skoff 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 and the actual results of operations for March. 
When the company prepared its planning budget at the beginning of March, it assumed that 35 containers would have been refurbished. However, 32 containers were actually refurbished during March.The activity variance for "Refurbishing materials" for March would have been closest to:
Definitions:
Fatty Meats
Meat products that contain a high proportion of fat, which can impact health and nutrition.
Dietary Experts
Professionals specialized in nutrition and diet planning to promote health and manage diseases.
Reaction To Catastrophe
Reaction To Catastrophe refers to the wide range of emotional, cognitive, and behavioral responses that individuals and communities exhibit in response to a catastrophic event or disaster.
Recovery Stage
A phase in the healing process of an illness, injury, or psychological condition where symptoms are subsiding and functionality starts to restore.
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