Based on past experience, Moss Company has developed the following budget formula for estimating its shipping expenses: Shipping costs = $25,000 + ($0.40 pounds shipped). The company's shipments average 15 pounds per shipment. The planned activity and actual activity regarding orders and shipments for the current month are given in the following schedule: Plan Actual Sales orders 980 960 Shipments 980 1,000 Units shipped 9,800 10,800 Sales $ 138,000 $ 162,000 Total pounds shipped 11,400 14,100 The actual shipping costs for the month amounted to $30,000. The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be: (CMA adapted) Multiple Choice $29,320. $34,560. $29,560. $30,640.