Delaware Corp. prepared a master budget that included $17,800 for direct materials, $28,000 for direct labor, $15,000 for variable overhead, and $38,700 for fixed overhead. Delaware Corp. planned to sell 4,000 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 intermediate calculation.)

$16,125

$38,700

$13,954

$15,000