29'. Delaware Corp. prepared a master budget that included $21,3 60 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. How much would direct labor cost be on a exible budget for the period based on actual sales? A. $14,448 B. $31,256 C. $33,600 D. $36,120