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This is the expected fixed costs only.
This answer results from using $5 per shipment as the expected variable cost for the coming year. The expected variable cost is $.50 per pound for an average shipment weight of 12 pounds in the coming year.
McFadden’s historical variable cost per shipment for an average shipment of 15 pounds is $.50 × 15, or $7.50. The company expects that in the coming year, the weight of an average shipment will be only $12, calculated as 9,600 total pounds shipped ÷ 800 shipments. If the cost is assumed to be linear, then the cost of an average shipment in the coming year will be $.50 × 12, or $6.00. Therefore, total variable costs for 800 shipments will be 800 × $6, or $4,800. The fixed costs are given as $16,000. So total expected shipping costs for the coming year are $16,000 + $4,800, for a total of $20,800.
This is the expected variable costs only.