Delaware Corp. prepared a master budget that included $22,385 for direct materials, $28,600 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 materials cost be if it used a flexible budget for the period based on actual sales? (Do not round intermediate calculation.)

$81,110

$23,705

$21,128

$22,370