Delaware Corp. prepared a master budget that included $19,632 for direct materials, $28,400 for direct labor, $14,315 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 fixed overhead cost be on a flexible budget for the period based on actual sales?

A. $166,910

B. $36,500

C. $42,103

D. $39,200