Fast Shipping Company uses two measures of activity, number of trips and packages shipped, in its budget and performance reports.

Its cost function (formula) for delivery costs, planning budget and actual results for the month of May are given in the table below.

	Trips	Packages	Total
Cost function	$400 per trip	$2 per package	n/a
May planning budget	80 trips	5,600 packages	$43,200
May actual results	82 trips	5,550 packages	$45,830

Calculate the delivery costs in the companys flexible budget for May.

• $43,100

• $45,120

• $43,900

• $43,200