Based on Past Experience,a Company Has Developed the Following Budget $\times$

Multiple Choice

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 $\times$ 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 $21,000.The appropriate monthly flexible budget allowance for shipping costs for the purpose of performance evaluation would be (CMA adapted)

A) $20,680
B) $20,920
C) $20,800
D) $22,150