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Delaware Corp. prepared a master budget that included $18,225 for direct materials, $28,300 for direct labor, $15,900 for variable overhead, and $39,300 for fixed overhead.

Delaware Corp. prepared a master budget that included $18,225 for direct materials, $28,300 for direct labor, $15,900 for variable overhead, and $39,300 for fixed overhead. Delaware Corp. planned to sell 4,050 units during the period, but actually sold 4,380 units. What would Delawares direct materials cost be if it used a flexible budget for the period based on actual sales?

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