Delaware Corp. prepared a master budget that included $16,200 for direct materials, $28,900 for direct labor, $20,250 for variable overhead, and $38,800 for fixed overhead. Delaware Corp. planned to sell 4,050 units during the period, but actually sold 4,360 units. What would Delawares variable overhead cost be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations.)