Based on past experience, moss company has developed the following budget formula for estimating its shipping expenses. the company's shipments average 11 lbs. per shipment: shipping costs = $26,000 + ($0.60 × lbs. shipped). the planned activity and actual activity regarding orders and shipments for the current month are given in the following schedule: plan actual sales orders 1,000 980 shipments 1,000 1,020 units shipped 10,000 11,000 sales $ 140,000 $ 164,000 total pounds shipped 11,600 14,300 the actual shipping costs for the month amounted to $31,000. the appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be: (cma adapted)