21) Delaware Corp. prepared a master budget that included $21,360 for direct materials, $33,600 for direct labor, $18,000 for variable overhead, and $46,440 for fixed overhead. Delaware Corp. planned to sell 4,000 units during the period, but actually sold 4,300 units. What would Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? ) $22 962 B) $19,870 C) $91,848 D) $21,360 22) Exeter has a material standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Exeter paid $66,100 for 2,475 pounds, which it used to produce 2,350 units. What is the direct materials price variance? B) S1,750 unfavorable D) S5,000 unfavorable A) S1,300 favorable C) $6,300 unfavorable 23) Exeter has a material standard of 1 pound per unit of output. Each pound has a standard price of $26 per pound. During July, Exeter paid $66,100 for 2,475 pounds, which it used to produce 2,350 units. What is the direct materials quantity variance? A) S1,750 unfavorable C) $1,300 favorable B) S3,250 unfavorable D) $4,550 unfavorable