Delaware Corp. prepared a master budget that included $20,000 for direct materials, $64,000 for direct labor, $15,700 for variable overhead, and $39,000 for fixed overhead. Delaware Corp. planned to sell 4,000 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?

$62,047

$68,800

$64,000

$50,740