Delaware Corp. prepared a master budget that included $16,200 for direct materials, $28,900 for direct labor, $15,200 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 Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.) Multiple Choice $14,863 $74,845 $17,440 $16,105