Delaware Corp. prepared a master budget that included $21,360 for direct materials, $33,600 for direct labor, $18,000 for variable overhead, and $46,440 for fixed overhead. Delaware Corp. planned to sell 4,000 units during the period, but actually sold 4,300 units. How much would direct labor cost be on a flexible budget for the period based on actual sales? $36,120 $14,448 $31,256 $33,600