Delaware Corp. prepared a master budget that included $12,090 for direct materials, $28,300 for direct labor, $8,060 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 variable overhead cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)