Delaware Corp. prepared a master budget that included $16,360 for direct materials, $28,100 for direct labor, $14,315 for variable overhead, and $38,900 for fixed overhead. Delaware Corp. planned to sell 4,090 units during the period, but actually sold 4,300 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.)

• $38,900

• $13,269

• $15,050

• $14,315