Mm co. uses corrugated cardboard to ship its product to customers. management believes it has found a more efficientway to package its products and use less cardboard. this new approach will reduce shipping costs from $10.00 pershipment to $9.25 per shipment. lfthe company forecasts 1,200 shipments this year, what amount of total direct materialscosts would appear on the shipping department’s flexible budget? how much is this sustainability improvement predictedto save in direct materials costs forthis coming year?