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:
Hatred
A deep and intense dislike or ill will toward a person, group, or object.
Harassment
Unwanted or unwelcome behavior that causes distress or discomfort, often in a repetitive or persistent manner.
Stalking
A course of action that would cause a reasonable person to feel fear.
Unwelcome
Not received with pleasure or approval; often used in contexts such as unwelcome sexual advances or behaviors.
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