Rameriz 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. 
A total of 34 containers were actually refurbished during May.
Required:
Prepare a flexible budget for the actual level of activity for May.
Definitions:
Divorce
The legal dissolution of a marriage by a court or other competent authority, terminating the marital union and the accompanying legal duties and responsibilities.
Married Couples
Two individuals who are legally joined in marriage, sharing legal, economic, emotional, and social bonds.
Empty-nesters
Parents who experience an empty home after their children grow up and move out, leading to a significant lifestyle and relationship adjustment.
Adult Personality
The constellation of enduring traits and patterns of behavior that characterize an individual in adulthood.
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