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Based on past experience, a company has developed the following budget formula for estimating its shipping expenses. The company’s shipments average 12 lbs. per shipment: Shipping costs = $16,000 + ($0.50 × lbs.?shipped) The planned activity and actual activity regarding orders and shipments for the current month are given in the following schedule:  The actual shipping costs for the month amounted to $21, The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would beA. $20,680 B. $20,920 C. $20,800 D. $22,150 |