Delaware Corp. prepared a master budget that included $18,225 for direct materials, $28,800 for direct labor, $16,200 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 Delaware's fixed overhead cost be if it used a flexible budget for the period based on actual sales? Multiple Choice $167,010 $39,300 $36.600 $42.203