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Delaware Corp. prepared a master budget that included $22,000 for direct materials, $44,000 for direct labor, $18,000 for variable overhead, and $38,700 for fixed overhead.

Delaware Corp. prepared a master budget that included $22,000 for direct materials, $44,000 for direct labor, $18,000 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 total costs be if it used a flexible budget for the period based on actual sales? (Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.)

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