Delaware Corp. prepared a master budget that included $20,100 for direct materials, $28,500 for direct labor, $18,090 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. How much would fixed overhead cost be on a flexible budget for the period based on actual sales?

$167,010

$36,600

$42,203

$39,300