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 fixed overhead cost be if it used a flexible budget for the period based on actual sales?

Multiple Choice

• $38,900

• $166,610

• $41,803

• $36,200