Based on past experience, Moss Company has developed the following budget formula for estimating its shipping expenses: Shipping costs = $22,000+ $0.50 - lbs. shipped). The company's shipments average 15 lbs. per shipment. The planned activity and actual activity regarding orders and shipments for the current month are given in the following schedule: Sales orders Shipments Units shipped Sales Total pounds shipped Plan 920 920 9,200 $132,000 10,800 Actual 900 940 10,200 $156,000 13,500 The actual shipping costs for the month amounted to $27.000. The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be: (CMA adapted) Multiple Choice $27.100 $28.750 $32400