Delaware Corp. prepared a master budget that included $22,000 for direct materials, $56,000 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 labor cost be if it used a flexible budget for the period based on actual sales? $54,047 $61,320 $43,260 $56,000