Delaware Corp. prepared a master budget that included $22,385 for direct materials, $28,600 for direct labor, $22,385 for variable overhead, and $39,200 for fixed overhead. Delaware Corp. planned to sell 4,070 units during the period, but actually sold 4,310 units. What would Delaware's fixed overhead cost be if it used a flexible budget for the period based on actual sales? Multiple Choice $36,500 $42,103 $39,200 $166,910