Brewer 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.
Fixed Cost
Variable Cost per
per Month Container Refurbished
Revenue
$5,700
Employee salaries and wages
$48,300
$900
Refurbishing materials
$700
Other expenses
$36,300
When the company prepared its planning budget at the beginning of September, it assumed that
22 containers would have been refurbished.
Required:
Prepare the company's planning budget for September.