Delaware Corp. prepared a master budget that included $22,000 for direct materials, $28,900 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 Delaware's fixed overhead cost be if it used a flexible budget for the period based on actual sales? Multiple Choice $38,700 $41,603 ( ) $166,410 $36,000