Delaware Corp. prepared a master budget that included $18,225 for direct materials, $60,750 for direct labor, $15,400 for variable overhead, and $39,300 for fixed overhead. Delaware Corp. planned to sell 4,050 units during the period, but actually sold 4,320 units. What would Delawares direct labor cost be if it used a flexible budget for the period based on actual sales?

$46,740

$60,750

$58,797

$64,800