20) ONI Corp. prepared a master budget that included $18,225 for direct materials, $28,800 for direct labor, $15,400 for variable overhead, and $39,300 for fixed overhead. ONI Corp. planned to sell 4050 units during the period, but actually sold 4320 units. What would ONT's direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations.) A) $18,105 B) $19,440 C$16,863 D) $76,845 20)