Herlocker 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 February, it assumed that 26 containers would have been refurbished. The amount shown for revenue in the planning budget for February would have been closest to:
Definitions:
Excise Taxes
Taxes imposed on specific goods, such as tobacco and alcohol, often intended to reduce consumption or generate revenue.
Marginal Tax Rate
The tax rate paid on an additional dollar of income.
Taxable Personal Income
The portion of an individual's earnings that is subject to taxation, after accounting for deductions and exemptions.
Proprietary Income
Income generated from owning a business or holding exclusive rights to a product or service.
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