Delaware Corp. prepared a master budget that included $22,000 for direct materials, $28,900 for direct labor, $15,400 for variable overhead, and $38,700 for fixed overhead. Delaware Corp. planned to sell 4,000 units during the period, but actually sold 4,380 units. What would Delawares direct materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)