Delaware Corp. prepared a master budget that included $20,000 for direct materials, $32,000 for direct labor, $12,000 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 total costs be on a flexible budget for the period based on actual sales? (Do not round intermediate calculation. Round your final answer to the nearest dollar amount.)

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?