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 Delawares variable overhead cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)