Delaware Corp. prepared a master budget that included $20,100 for direct materials, $28,500 for direct labor, $15,400 for variable overhead, and $39,300 for fixed overhead. Delaware Corp. planned to sell 4,020 units during the period, but actually sold 4,350 units. What would Delawares direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations.)

Multiple Choice

$21,750 $20,415 $19,173 $79,155