Delaware Corp. prepared a master budget that included $22,385 for direct materials, $48,840 for direct labor, $15,900 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 Delawares direct labor cost be if it used a flexible budget for the period based on actual sales?

$51,720

$48,840

$46,887

$33,660