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. How much would direct materials cost 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.) O $20,565 O $19.323 O $21.900 O $79,305