Delaware Corp. prepared a master budget that included $12,090 for direct materials, $28,300 for direct labor, $15,000 for variable overhead, and $39,200 for fixed overhead. Delaware Corp. planned to sell 4,030 units during the period, but actually sold 4,380 units. What would Delawares direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.) $13,140 $11,805 $70,545 $10,563