Delaware Corp. prepared a master budget that included $20,300 for direct materials, $28,100 for direct labor, $15,100 for variable overhead, and $38,800 for fixed overhead. Delaware Corp. planned to sell 4,060 units during the period, but actually sold 4,380 units. What would Delaware's direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.) O $19,323 O $79,305 O $21,900 $20,565