Based on past experience, Moss Company has developed the following budget formula for estimating its shipping expenses. The company's shipments average 10 lbs. per shipment: Shipping costs-$22,500 + ($0.50% 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 Shipments Units shipped Sales Total pounds shipped 910 950 10,300 133,000$157,000 13,600 930 930 9,300 10,900 The actual shipping costs for the month amounted to $27,500. The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be: (CMA adapted) O $27,650 O $32,950 $27,950 O $29,300 The following is a summarized income statement for McClaron Manor Co.'s profit center 12608 for April: $178,000 Contribution Margin Period Expenses Manager s Salary Corporate Expense Allocation $14,000 $2,300 $ 8,300 $(24,600) $153,400 Which of the following amounts is most likely subject to the control of the profit center's manager? (CPA, adapted) Contribution Margin of $178,000. Contribution Margin of $178,000 and Period Expenses of $14,000. Contribution Margin of $178,000 and Period Expenses of $16,300. Contribution Margin of $178,000 and Period Expenses of $24,600