Based on past experience, Moss Company has developed the following budget formula for estimating its shipping expenses. The company's shipments average 14 lbs. per shipment Shipping costs $18,500 ($0.50 x 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 830 870 9,500 $125,000 $149,000 10,100 12.800 850 850 8,500 The actual shipping costs for the month amounted to $23,500. The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be: (CMA adapted) O $24,900 O $28,550 O $23.550 O $23,250