Delaware Corp. prepared a master budget that included $16,120 for direct materials, $36,270 for direct labor, $15,600 for variable overhead, and $39,600 for fixed overhead. Delaware Corp. planned to sell 4,030 units during the period, but actually sold 4,330 units. What would Delawares direct labor cost be if it used a flexible budget for the period based on actual sales?

Multiple Choice

• $20,910

• $34,317

• $38,970

• $36,270