Delaware Corp. prepared a master budget that included $16,120 for direct materials, $28,000 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 materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)

$14,743

$15,985

$74,725

$17,320