Delaware Corp. prepared a master budget that included $19,632 for direct materials, $36,810 for direct labor, $15,100 for variable overhead, and $39,200 for fixed overhead. Delaware Corp. planned to sell 4,090 units during the period, but actually sold 4,300 units. How much would direct labor cost be on a flexible budget for the period based on actual sales?

$34,857

$20,640

$36,810

$38,700